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Squire Corporation charged Job 110 with $14,000 of direct materials and $12,600 of direct labor. Allocation for manufacturing overhead is 70% of direct labor costs.

Squire Corporation charged Job 110 with $14,000 of direct materials and $12,600 of direct labor. Allocation for manufacturing overhead is 70% of direct labor costs. What is the total cost of Job 110?

$35,420
$44,600
$26,600
$8820

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