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Given the following data: Work in Process Inventory, Beginning $20,000 Work in Process Inventory, Ending $14,000 Direct Materials costs incurred $14,000 Direct Labor cost incurred

Given the following data:

Work in Process Inventory, Beginning

$20,000

Work in Process Inventory, Ending

$14,000

Direct Materials costs incurred

$14,000

Direct Labor cost incurred

$12,000

Cost of Goods Manufactured

$28,000

Calculate Factory Overhead cost applied to production.

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