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Direct materials cost $8 per unit, direct labour is $6 per unit, and overhead is applied at 150% of direct lbour coat. The 5,000 units

Direct materials cost $8 per unit, direct labour is $6 per unit, and overhead is applied at 150% of direct lbour coat. The 5,000 units of the beginning goods in process were 100% complete as to materials, and 30% complete as to labour and overhead. The total cost to process the beginning units:

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