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the same proportion of material handling and quality assurance. Estimated Indirect Costs Allocation Base $ 9 6 , 0 0 0 Number of kilos 2

the same proportion of material handling and quality assurance.

Estimated

Indirect Costs Allocation Base

96, 000

Number of kilos

210, 000

Number of machine hours

114, 000

Number of samples

Actual production information includes the following:

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