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South Park & Company applies overhead on the basis of direct labor cost. At the beginning of the year it estimated FOH to be $3,000,000

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South Park & Company applies overhead on the basis of direct labor cost. At the beginning of the year it estimated FOH to be $3,000,000 and direct labor costs to be $2,000,0000. Job No. 206 used $80,000 of direct materials costs and applied $75,000 of factory overhead. The total costs of Job No. 206 is

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