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Diecast Tools' Manufacturing Costs for 2014 Are as Follows What Amount Should Be Considered Product Costs for External Reporting

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Diecast Tools' manufacturing costs for 2014 are as follows:  Direct materials $100,000 Direct labor 120,000 Depreciation of factory equipment 30,000 Production supervisor’s salary 72,000 Other fixed manufacturing overhead 50,000\begin{array}{lr}\text { Direct materials } & \$ 100,000 \\\text { Direct labor } & 120,000 \\\text { Depreciation of factory equipment } & 30,000 \\\text { Production supervisor's salary } & 72,000 \\\text { Other fixed manufacturing overhead } & 50,000\end{array} What amount should be considered product costs for external reporting purposes?

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