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The following costs were incurred in May: $ Direct materials 39,400 Direct labor $ 34,000 $ Manufacturing overhead 21,600 Selling expenses $ 19,700 Administrative

The following costs were incurred in May: $ Direct materials 39,400 Direct labor $ 34,000 $ Manufacturing overhead 21,600 Selling expenses $ 19,700 Administrative expenses $ 38,600 Conversion costs during the month totaled:

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