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In the manufacture of 9,300 units of a product, direct materials cost incurred was $174,500, direct labor cost incurred was $105,100, and applied factory overhead

In the manufacture of 9,300 units of a product, direct materials cost incurred was $174,500, direct labor cost incurred was $105,100, and applied factory overhead was $49,200. What is the total conversion cost?

a.$49,200

b.$328,800

c.$174,500

d.$154,300

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