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During the month of February, direct labor cost totaled $13,000 and direct labor cost was 40% of prime cost. If total manufacturing costs during February

During the month of February, direct labor cost totaled $13,000 and direct labor cost was 40% of prime cost. If total manufacturing costs during February were $80,000, the manufacturing overhead was:

a.

$67,000

b.

$19,500

c.

$47,500

d.

$32,500

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