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Wantanmen Corp manufactures cranes for commercial use. The company produces two models. Designated as regular and advanced. The company uses a job-order cost accounting system

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Wantanmen Corp manufactures cranes for commercial use. The company produces two models. Designated as regular and advanced. The company uses a job-order cost accounting system with manufacturing overhead applied on the basis of direct-labor hours. The system has been in place with little change for 25 years. Product costs and annual sales data are as follows:

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