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For job 900, there were 1,000 direct labor hours, and actual overhead was $600 for depreciation and $1,400 for indirect labor. Overhead is applied at

For job 900, there were 1,000 direct labor hours, and actual overhead was $600 for depreciation and $1,400 for indirect labor. Overhead is applied at $2 per direct labor hour. Which account should be debited for $2,000?

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