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Gulick Company developed the following data for the current year: Beginning work in process inventory $160,000 Direct materials used 96,000 Actual overhead 192,000 Overhead applied

Gulick Company developed the following data for the current year:

Beginning work in process inventory $160,000

Direct materials used 96,000

Actual overhead 192,000

Overhead applied 144,000

Cost of goods manufactured 176,000

Total manufacturing costs 480,000

Gulick Company's direct labor cost for the year is

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