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In the manufacture of 9,000 units of a product, direct materials cost incurred was $171,300, direct labor cost incurred was $109,000, and applied factory overhead

In the manufacture of 9,000 units of a product, direct materials cost incurred was $171,300, direct labor cost incurred was $109,000, and applied factory overhead was $43,900. What is the total conversion cost?

a.$43,900

b.$171,300

c.$324,200

d.$152,900

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