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Los registros contables de Dixon Company revelaron los siguientes costos: materiales directos utilizados, $260 000; mano de obra directa, $455,000; gastos generales de fabricacin, $378,000;

Los registros contables de Dixon Company revelaron los siguientes costos: materiales directos utilizados, $260 000; mano de obra directa, $455,000; gastos generales de fabricacin, $378,000; y gastos administrativos y de venta, $240,000. Costos totales del producto de Dixon:

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