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Happy Hospital operates its facilities on a two-shift basis and pays a late-shift differential of 15% above the regular wage rate of $35 per hour.

Happy Hospital operates its facilities on a two-shift basis and pays a late-shift differential of 15% above the regular wage rate of $35 per hour. The company also pays a premium of 50% for overtime work. During the year, work occurred in the following categories.

What was the total cost to assign to direct labor?

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$570,500.00

$575,750.00

$603,750.00

$609,612.50

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