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In the manufacture of 10,000 units of a product, direct materials cost incurred was $170,900, direct labor cost incurred was $111,400, and applied factory overhead

In the manufacture of 10,000 units of a product, direct materials cost incurred was $170,900, direct labor cost incurred was $111,400, and applied factory overhead was $46,600. The total conversion cost is

a. $158,000

b. $46,600

c. $170,900

d. $328,900

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