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In the manufacture of 9,400 units of a product, direct materials cost incurred was $177,800, direct labor cost incurred was $114,200, and applied factory overhead

In the manufacture of 9,400 units of a product, direct materials cost incurred was $177,800, direct labor cost incurred was $114,200, and applied factory overhead was $42,800. What is the total conversion cost?

a.$177,800

b.$334,800

c.$157,000

d.$42,800

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