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In the manufacture of 9,900 units of a product, direct materials cost incurred was $172,500, direct labor cost incurred was $106,500, and applied factory overhead

In the manufacture of 9,900 units of a product, direct materials cost incurred was $172,500, direct labor cost incurred was $106,500, and applied factory overhead was $40,900. What is the total conversion cost?

a.$319,900

b.$147,400

c.$172,500

d.$40,900

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