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Data regarding operations at Zelmer Industries during February are provided here. The beginning balance in the raw materials account was $21,500 and the ending balance

Data regarding operations at Zelmer Industries during February are provided here. The beginning balance in the raw materials account was $21,500 and the ending balance was $39,000. Raw materials purchases during the month totaled $66,000. Manufacturing overhead cost incurred during the month was $112,500, of which $2,300 consisted of raw materials classified as indirect materials. The direct materials cost for February was:

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