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In September direct labor was 30% of conversion cost, if the manufacturing overhead for the month was $116,900 and the direct material's cost was $24,000,

In September direct labor was 30% of conversion cost, if the manufacturing overhead for the month was $116,900 and the direct material's cost was $24,000, the direct labor cost was: $50,100 $19,433 $36,100 $105,100

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