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The WIP account has a balance of $2,400 at the end of an accounting period. The job cost sheets of two uncompleted jobs show charges

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The WIP account has a balance of $2,400 at the end of an accounting period. The job cost sheets of two uncompleted jobs show charges of $400 and $200 for DM used, and charges of $300 and $500 for DL used. MOH is applied as a percentage of direct labor costs. The predetermined rate is

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