=+d. Direct materials used in production: In manufacture of Bird House: In manufacture of Bird Feeder: Wood

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=+d. Direct materials used in production:

In manufacture of Bird House: In manufacture of Bird Feeder:

Wood 0.80 ft. per unit of product Wood 1.20 fit. per unit of product Plastic 0.50 lb. per unit of product Plastic 0.75 lb. per unit of product

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