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Sunland Company produces basketballs. It incurred the following costs during the year: Direct materials $14,700 Direct labour 24,700 Fixed manufacturing overhead 12,300 Variable manufacturing overhead

Sunland Company produces basketballs. It incurred the following costs during the year:

Direct materials		$14,700
Direct labour		24,700
Fixed manufacturing overhead		12,300
Variable manufacturing overhead		29,500
Selling costs		21,000

What is the total product cost for the company under absorption costing?

Total product cost

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