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overhead costs of $107,000 and expected direct labor hours of 10,700 for the current fiscal year. If Job 117 incurs Manufacturers Inc. has estimated total

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overhead costs of $107,000 and expected direct labor hours of 10,700 for the current fiscal year. If Job 117 incurs Manufacturers Inc. has estimated total factory abor hours, Work in Process will be debited and Factory Overhead will be credited for Oa, $107,000 Ob. $1,590 Oc. $15,900 Od. $53,500

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