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Galbraith Company applies overhead cost to jobs on the basis of 60% of direct labor cost. If Job 201 shows $75,000 of manufacturing overhead applied,

Galbraith Company applies overhead cost to jobs on the basis of 60% of direct labor cost. If Job 201 shows $75,000 of manufacturing overhead applied, the direct labor cost on the job was:

A) $125,000
B) $45,000
C) $75,000
D) $105,000

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