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Heat Test (HT) Stress Test (ST) Total Total Cost Cost Direct labor $ 275,000 $ 63,000 Equipment 220,000 120,000 Setup 273,000 84,000 Design 189,000 94,500

Heat Test (HT) Stress Test (ST) Total Total Cost Cost Direct labor $ 275,000 $ 63,000 Equipment 220,000 120,000 Setup 273,000 84,000 Design 189,000 94,500 Total $ 957,000 $ 361,500

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