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In the manufacture of 9,000 units of product, direct materials cost incurred was $148,000, direct labor cost incurred was $85,000, and applied factory overhead was

In the manufacture of 9,000 units of product, direct materials cost incurred was $148,000, direct labor cost incurred was $85,000, and applied factory overhead was $25,000. What is the total conversion cost?

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$110,000

$173,000

$233,000

$25,000

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