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Toa Payaoh Ltd applies overhead to completed jobs using a predetermined rate of 60% of direct labour costs. If Job No 22 shows $9,000 of

Toa Payaoh Ltd applies overhead to completed jobs using a predetermined rate of 60% of direct labour costs. If Job No 22 shows $9,000 of factory overhead applied, how much was the direct labour cost of the job?

$12,000.

$5,400.

$15,000.

$14,400.

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