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[ The following information applies to the questions displayed below. ] The following information is available for ADT Company, which produces special - order security

[The following information applies to the questions displayed below.]
The following information is available for ADT Company, which produces special-order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of 55% of direct labor cost.
\table[[Inventories,\table[[Beginning],[of period]],\table[[End of],[Period]]],[Raw materials,$30,000,$33,000
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