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Mercy Hospital operates an on-site laboratory. Total (fully-allocated) costs associated with the laboratory are $500,000. Of the $500,000 in full costs, Mercy estimates that $350,000

Mercy Hospital operates an on-site laboratory. Total (fully-allocated) costs associated with the laboratory are $500,000. Of the $500,000 in full costs, Mercy estimates that $350,000 could be eliminated if the laboratory were closed. Which of the amounts below reflects the indirect costs allocated to the laboratory?

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