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the conversion costs are $ 7 0 , 0 0 0 , manufacturing overhead costs are $ 2 1 , 0 0 0 , and

the conversion costs are $70,000, manufacturing overhead costs are $21,000, and direct material costs are $35,000, then the prime costs must be
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$49,000.
$84,000.
$35,000.
$14,000.
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