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Direct wages 38,000 Direct materials < 46,000 Depreciation 25,000 Indirect salaries < 33,000 Rent & insurance < 9,000 Electricity 5,000 Hours Machine hours <

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Direct wages 38,000 Direct materials < 46,000 Depreciation 25,000 Indirect salaries < 33,000 Rent & insurance < 9,000 Electricity 5,000 Hours Machine hours < 6,000 Direct labour hours < 19,000

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