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In the manufacture of 10,000 units of a product, direct materials cost incurred was $143,700, direct labor cost incurred was $85,000, and applied factory overhead

In the manufacture of 10,000 units of a product, direct materials cost incurred was $143,700, direct labor cost incurred was $85,000, and applied factory overhead was $43,500. What is the total conversion cost?

a. $187,200

b. $128,500

c. $272,200

d. $43,500

I believe it is C but im not sure...

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