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In the manufacture of 9,500 units of a product, direct materials cost incurred was $177,500, direct labor cost incurred was $112,500, and applied factory overhead

In the manufacture of 9,500 units of a product, direct materials cost incurred was $177,500, direct labor cost incurred was $112,500, and applied factory overhead was $45,400. What is the total conversion cost?

a.$157,900

b.$335,400

c.$45,400

d.$177,500

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