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During the month of May, Bennett Manufacturing Company purchased $43,000 of raw materials. Total manufacturing overhead was $27,000 and the total manufacturing costs were $106,000.

During the month of May, Bennett Manufacturing Company purchased $43,000 of raw materials. Total manufacturing overhead was $27,000 and the total manufacturing costs were $106,000. Assuming a beginning inventory of raw materials of $8,000 and an ending inventory of raw materials of $6,000, direct labour was:

$34,000.

$36,000.

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