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The B&T Company's production costs for May are: direct labor, $24,000; indirect labor, $7,600; direct materials, $14,900; property taxes on production equipment, $790; heat, lights

The B&T Company's production costs for May are: direct labor, $24,000; indirect labor, $7,600; direct materials, $14,900; property taxes on production equipment, $790; heat, lights and power, $990; and insurance on plant and equipment, $190. B&T Company's factory overhead incurred for May is

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