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there is on exercise in the cybertext call i see the light, in part 5 job order costing I don't understand the solutions because I

there is on exercise in the cybertext call i see the light, in part 5 job order costing I don't understand the solutions because I have one homework like this with different number. Good evening, can you please explain me where do they get the number in part 5 , job order costing from I see the light solutions .

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