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The total cost at the end of the previous production stage was $5, and direct materials for this stage will add $7 more. The overhead

The total cost at the end of the previous production stage was $5, and direct materials for this stage will add $7 more. The overhead allocation rate is $6.32 per part. What is the total cost at the end of this production stage if direct labor costing $15 per hour is used to combine the product's 2 parts at a rate of one part per 18 seconds?

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