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had made the following estimates: table [ [ , Milling,Customizing ] , [ Machine - hours, 1 8 , 0 0 0 , 1

had made the following estimates:
\table[[,Milling,Customizing],[Machine-hours,18,000,13,000],[Direct labor-hours,4,000,7,000],[Total fixed manufacturing overhead cost,$113,400,$64,400
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