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The following information is available for completed Job No. 402: Direct materials, $120000; direct labor, $180000; manufacturing overhead applied, $90000; units produced, 5000 units;

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The following information is available for completed Job No. 402: Direct materials, $120000; direct labor, $180000; manufacturing overhead applied, $90000; units produced, 5000 units; units sold, 4000 units. The cost of the finished goods on hand from this job is O $390000. O $60000. O $78000. O $312000.

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