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X Company incurred the following costs in 2017: Customer service Factory insurance Advertising costs Factory maintenance Direct labor Direct materials Sales salaries Factory utilities Material

X Company incurred the following costs in 2017: Customer service Factory insurance Advertising costs Factory maintenance Direct labor Direct materials Sales salaries Factory utilities Material handling Research & Development $4,649 5,751 5,490 4,179 4,664 4,990 4,139 5,237 5,802 4,611 What was total overhead in 2017

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