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Boxer Industries worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. A review of job no. 403's cost

Boxer Industries worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. A review of job no. 403's cost record revealed direct material charges of $50,000 and total manufacturing costs of $69,000. If Boxer applies overhead at 150% of direct labor cost, the overhead applied to job no. 403 must have been:

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