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X Company began manufacturing operations on January 1. The following information is for the year: Direct materials purchased $ 5,260 Direct material used 4,198 Overhead

X Company began manufacturing operations on January 1. The following information is for the year:

Direct materials purchased $ 5,260
Direct material used 4,198
Overhead 24,991

As of December 31, all jobs were finished, but there were four jobs that were not sold, with costs totalling $1,358. Cost of Goods Sold for the year was $38,987. What was direct labor for the year?

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