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In the manufacture of 9,800 units of a product, direct materials cost incurred was $148,000, direct labor cost incurred was $88,600, and applied factory overhead

In the manufacture of 9,800 units of a product, direct materials cost incurred was $148,000, direct labor cost incurred was $88,600, and applied factory overhead was $57,800. What is the total conversion cost?

a.$117,120

b.$146,400

c.$236,600

d.$294,400

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