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The B&T Company's production costs for May are: direct labor, $17,000; indirect labor, $5,900; direct materials, $14,300; property taxes on production equipment, $850; heat, lights

The B&T Company's production costs for May are: direct labor, $17,000; indirect labor, $5,900; direct materials, $14,300; property taxes on production equipment, $850; heat, lights and power, $930; and insurance on plant and equipment, $130. B&T Company's factory overhead incurred for May is:

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