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For a particular period, Petersen's opening and closing work in process balances were $20 000 and $14 000 respectively. Direct materials used was $200 000

For a particular period, Petersen's opening and closing work in process balances were $20 000 and $14 000 respectively. Direct materials used was $200 000 and overhead applied was $130 000. Cost of goods manufactured was $490 000. What was the amount of direct labour cost incurred for the period?

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