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In May direct labor was 20% of conversion cost. If the manufacturing overhead for the month was $153,600 and the direct materials cost was $25,600,

In May direct labor was 20% of conversion cost. If the manufacturing overhead for the month was $153,600 and the direct materials cost was $25,600, the direct labor cost was:

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$614,400

$38,400

$102,400

$6,400

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