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West Co . ' s manufacturing costs are as follows: Direct materials and direct labour $ 8 0 0 , 0 0 0 Other variable

West Co.'s manufacturing costs are as follows:
Direct materials and direct labour
$800,000
Other variable manufacturing costs
140,000
Depreciation of factory building and manufacturing equipment
90,000
Other fixed manufacturing overhead
19,000
What amount should be considered product costs for external reporting purposes if the company uses absorption costing?

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