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During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,100 on account, factory labor $7,500 of which $5,800
During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,100 on account, factory labor $7,500 of which $5,800 relates to factory wages payable and $1,700 relates to payroll taxes payable, and utilities payable $2,900.
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