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The ending inventory of finished goods has a total cost of $11,500 and consists of 1,000 units. If the overhead applied to these goods is

The ending inventory of finished goods has a total cost of $11,500 and consists of 1,000 units. If the overhead applied to these goods is $3,834, and the overhead rate is 71% of direct labor, how much direct materials cost was incurred in producing these units?

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