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In the manufacture of 9,300 units of a product, direct materials cost incurred was $172,600, direct labor cost incurred was $105,200, and applied factory overhead

In the manufacture of 9,300 units of a product, direct materials cost incurred was $172,600, direct labor cost incurred was $105,200, and applied factory overhead was $48,500. What is the total conversion cost?

a.$172,600

b.$48,500

c.$153,700

d.$326,300

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