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Blips & Chitz Arcade manufactured 16,000 units of game simulators during the month of April. They incurred direct materials costs of $188,000 and overhead cost

Blips & Chitz Arcade manufactured 16,000 units of game simulators during the month of April. They incurred direct materials costs of $188,000 and overhead cost of $39,000. If their per-unit prime cost was $28.00 per unit, how much direct labor cost did they incur during April?

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