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The Work in Process Inventory account of a manufacturing company that uses an overhead rate based on direct labor cost has a $3,250 debit balance

The Work in Process Inventory account of a manufacturing company that uses an overhead rate based on direct labor cost has a $3,250 debit balance after all posting is completed. The cost sheet of the one job still in process shows direct material cost of $1,430 and direct labor cost of $810. Therefore, the amount of the applied overhead is:

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