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Company assigns overhead cost to jobs on thebasis of 120% of direct labor cost. The job cost sheet for Job 2054 includes $120,000 in direct

Company assigns overhead cost to jobs on thebasis of 120% of direct labor cost. The job cost sheet for Job 2054 includes $120,000 in direct materials cost and $180,000 in factory over head cost. What is the total manufacturing cost assigned to Job 2054?

300,000

324,000

450,000

516,000

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