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In the manufacture of 9,500 units of a product, direct materials cost incurred was $147,500, direct labor cost incurred was $88,600, and applied factory overhead

In the manufacture of 9,500 units of a product, direct materials cost incurred was $147,500, direct labor cost incurred was $88,600, and applied factory overhead was $46,600. What is the total conversion cost?

a.$108,160

b.$236,100

c.$282,700

d.$135,200

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