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18 ABC Company's direct labor is 40 % of its conversion cost. If the manufacturing overhead cost for the last period was $60,000 and the direct materials cost was $30,000, the direct labor cost was: (6 Points) $90,000 $20,000 $60,000 $40,000 19 Which of the following costs would not be included as part of manufacturing overhead? (3 Points) Insurance on sales vehicles. Depreciation of production equipment. Lubricants for production equipment. Direct labor overtime premium