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The following costs were incurred in May: Direct materials $ 39,200 Direct labor $ 33,400 Manufacturing overhead $ 25,100 Selling expenses $ 23,600 Administrative expenses

The following costs were incurred in May: Direct materials $ 39,200 Direct labor $ 33,400 Manufacturing overhead $ 25,100 Selling expenses $ 23,600 Administrative expenses $ 40,600 Conversion costs during the month totaled: The following costs were incurred in May:

72,600

64,300

58,500

161,900

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