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When Job 117 was completed, direct materials totaled $12,709; direct labor, $18,829; and factory overhead, $15,534. A total of 2,942 units were produced at a

When Job 117 was completed, direct materials totaled $12,709; direct labor, $18,829; and factory overhead, $15,534. A total of 2,942 units were produced at a per-unit cost of Oa. $31,538 Ob. $2,942 Oc. $16 Od. $47,072

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