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In the October Company, indirect labor is budgeted for $24,000 and factory supervision is budgeted for $8,000 at the normal capacity of 80,000 direct labor

In the October Company, indirect labor is budgeted for $24,000 and factory supervision is budgeted for $8,000 at the normal capacity of 80,000 direct labor hours. If 60,000 direct labor hours are worked, the flexible budget total for these costs is:

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