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The R&R Company's production costs for August are: direct labor, $13,000; indirect labor, $6,300; direct materials, $14,700; property taxes on production equipment, $810; heat, lights

The R&R Company's production costs for August are: direct labor, $13,000; indirect labor, $6,300; direct materials, $14,700; property taxes on production equipment, $810; heat, lights and power, $970; and insurance on plant and equipment, $170. R&R Company's factory overhead incurred for August is

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