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In the manufacture of 9,300 units of a product, direct materials cost incurred was $174,700, direct labor cost incurred was $108,800, and applied factory overhead

In the manufacture of 9,300 units of a product, direct materials cost incurred was $174,700, direct labor cost incurred was $108,800, and applied factory overhead was $48,000. What is the total conversion cost?

a.$331,500

b.$48,000

c.$156,800

d.$174,700

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