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The following costs are included in a recent summary of data for a company: advertising expense $102,000; depreciation expense - factory building $150,000; direct labor

The following costs are included in a recent summary of data for a company: advertising expense $102,000; depreciation expense - factory building $150,000; direct labor $267,000; direct material used $317,000; factory utilities $122,000; and sales salaries expense $167,000. Determine the dollar amount of overhead costs

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