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Williams Company has a job-order costing system and an overhead application rate of 120 percent of direct labor cost. Job #63 is charged with direct

Williams Company has a job-order costing system and an overhead application rate of 120 percent of direct labor cost. Job #63 is charged with direct material of $12,000 and overhead of $7,200. Job #64 has direct material of $2,000 and direct labor of $9,000. Refer to Williams Company. What amount of direct labor cost has been charged to Job #63?

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