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In the manufacture of 9,200 units of a product, direct materials cost incurred was $146,900, direct labor cost incurred was $88,000, and applied factory overhead

In the manufacture of 9,200 units of a product, direct materials cost incurred was $146,900, direct labor cost incurred was $88,000, and applied factory overhead was $45,800. What is the total conversion cost?

a.$234,900

b.$107,040

c.$280,700

d.$133,800

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