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The following data pertains to activity and costs for two months: June July Activity level in units 10,000 12,000 Direct materials $16,000 $? Fixed factory

The following data pertains to activity and costs for two months:

June July
Activity level in units 10,000 12,000
Direct materials $16,000 $?
Fixed factory rent 12,000 ?
Manufacturing overhead 10,000 ?
Total Cost 38,000 42,900
Assume that these activity levels are within relevant range, the manufacturing overhead for July was

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