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Leonard Company has the following costs in its manufacturing company Factory rent $3,563 Direct labor 7,486 Indirect materials 549 Direct materials used 6,060 Sales commissions

Leonard Company has the following costs in its manufacturing company

Factory rent

$3,563

Direct labor

7,486

Indirect materials

549

Direct materials used

6,060

Sales commissions

2,309

Factory managers salary

2,119

Advertising

689

What are Leonard Company's conversion cost?

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