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On January 3 1 , 2 0 2 3 , the manufacturing facility of a company was severely damaged by an accidental fire. As a

On January 31,2023, the manufacturing facility of a company was severely damaged by an accidental fire. As a result, the company's direct materials, work-in-process, and finished goods inventories were destroyed. The company did have access to certain incomplete accounting records, which revealed the following:
Direct labor incurred in January: $210,000
Prime costs =80% of manufacturing costs
Factory overhead =30% of conversion costs
What is the company's total manufacturing costs for the month?
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