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The following costs were incurred in May: Direct materials $ 46,600 Direct labor $ 29,900 Manufacturing overhead $ 24,700 Selling expenses $ 20,100 Administrative expenses

The following costs were incurred in May: Direct materials $ 46,600 Direct labor $ 29,900 Manufacturing overhead $ 24,700 Selling expenses $ 20,100 Administrative expenses $ 40,800 Conversion costs during the month totaled:

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