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Sheffield Company developed the following data for the current year: beginning work in process inventory $67000 direct materials used - 103300 actual overhead 87000 overhead

Sheffield Company developed the following data for the current year: beginning work in process inventory $67000 direct materials used - 103300 actual overhead 87000 overhead applied 91000 cost of goods manufactured 449300 total manufacturing costs 429000

How much is Sheffield Company's direct labour cost for the year?

A) 255,000 B) 167,700 C) 234,700 D) 301,700

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