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Wilson Company applies overhead based on direct labor cost. During 2014, Wilson Company estimated that it would incur $83,000 in manufacturing overhead costs and $56,500

Wilson Company applies overhead based on direct labor cost. During 2014, Wilson Company estimated that it would incur $83,000 in manufacturing overhead costs and $56,500 of direct labor costs. In 2014, actual manufacturing overhead cost totaled $68,000 and actual direct labor costs totaled $48,000. If total manufacturing costs were $153,000, what amount of direct materials was used during the period?

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