=+Total factory overhead cost $96,960 During July, the department operated at 5,000 hours, and the factory overhead

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=+Total factory overhead cost $96,960 During July, the department operated at 5,000 hours, and the factory overhead costs in¬

curred were indirect factory wages, $14,000; power and light, $9,250; indirect materials, $8,450;

supervisory salaries, $16,000; depreciation of plant and equipment, $43,500; and insurance and property taxes, $6,740.

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