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table [ [ , table [ [ Direct ] , [ Materials ] , [ Used ] ] , table [ [

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\table[[,\table[[Direct],[Materials],[Used]],\table[[Direct],[Labor]],\table[[Manufacturing],[Overhead]],,Man],[(1),$146,500,$176,400,$108,700,$,],[(2),(c),252,000,165,400,,],[(3),100,800,84,600,,(e),],[(4),88,200,(g),94,500,,]]
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