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In September direct labor was 35% of conversion cost. If the manufacturing overhead for the month was $122,200 and the direct materials cost was $22,000,

In September direct labor was 35% of conversion cost. If the manufacturing overhead for the month was $122,200 and the direct materials cost was $22,000, the direct labor cost was:

$120,800

$51,800

$65,800

$35,133

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