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

X Company incurred the following costs in 2017: Factory insurance Customer service Advertising costs Factory maintenance Direct materials Direct labor Factory utilities Sales salaries Research & Development Material handling $4,606 4,470 5,478 4,475 5,151 4,165 5,432 5,950 4,726 4,464

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