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Direct material used 150000 Selling costs 5000 Indirect labor 7000 Administration 10000 Depreciation factory equipment 70000 Direct labour 40000 Factory utility cost 20000 Indirect materials

Direct material used 150000

Selling costs 5000

Indirect labor 7000

Administration 10000

Depreciation factory equipment 70000

Direct labour 40000

Factory utility cost 20000

Indirect materials 45000

1.prime cost are:

2.conversion cost

3.product cost

4.period cost

5.non manufacturing cost

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