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During May, Bergan Company accumulated 18,700 hours of direct labor costs on Job 200 and 23,400 hours on Job 305. The total direct labor was

During May, Bergan Company accumulated 18,700 hours of direct labor costs on Job 200 and 23,400 hours on Job 305. The total direct labor was incurred at a rate of $18.00 per direct labor hour for Job 200 and $23.00 per direct labor hour for Job 305.

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