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Yang Manufacturing Company manufactures two products (A and B). The overhead costs (60,000) have been divided into three cost pools that use the following activity

Yang Manufacturing Company manufactures two products (A and B). The overhead costs (60,000) have been divided into three cost pools that use the following activity cost drivers/location bases: Number of labour (A-15, B-10); Product Number of Orders (A-50, B-150); Transactions labour Hours (A-500, B-2,000). The amount of overhead cost to be assigned to Product B using number of labour as the allocation base is

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