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Wilson Company applies overhead using machine hours as the allocation base, at a rate of $15 per machine hour. Job 44 requires $320 worth of

  1. Wilson Company applies overhead using machine hours as the allocation base, at a rate of $15 per machine hour. Job 44 requires $320 worth of material, 11 hours of labor at $16 per hour and 9 machine hours. What is the cost of job 44?

A. $496

B. $135

C. $661

D. $631

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