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In the manufacture of 9,900 units of a product, direct materials cost incurred was $172,100, direct labor cost incurred was $106,200, and applied factory

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In the manufacture of 9,900 units of a product, direct materials cost incurred was $172,100, direct labor cost incurred was $106,200, and applied factory overhead was $41,200. The total conversion cost is a. $147,400 Ob. $172,100 Oc. $41.200 Od. $319,500

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