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Manufacturing Costs. Sunshine Company manufactures diamond-tripped cutting blades. The total manufacturing cost of one blade is $1,000, of which $400 is the conversion cost. The

Manufacturing Costs. Sunshine Company manufactures diamond-tripped cutting blades. The total manufacturing cost of one blade is $1,000, of which $400 is the conversion cost. The direct labor cost of a blade is one-sixth as large as the direct material cost.

REQUIRED: Determine the amount of factory overhead cost per plate

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