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The Work in Process Inventory account of a manufacturing company has a $3,650 debit balance. The company applies overhead using direct labor cost. The cost

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The Work in Process Inventory account of a manufacturing company has a $3,650 debit balance. The company applies overhead using direct labor cost. The cost sheet of the only job still in process shows direct material cost of $1,670 and direct labor cost of $890. Therefore, the amount of applied overhead is

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