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Dickison Corporation reported the following data for the month of December: Direct materials $90,000 Direct labor cost $57,000 Manufacturing overhead $88,000 Selling expense $43,000 Administrative

Dickison Corporation reported the following data for the month of December:

Direct materials $90,000
Direct labor cost $57,000
Manufacturing overhead $88,000
Selling expense $43,000
Administrative expense $61,000

The conversion cost for December was:

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