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Meger Manufacturing Uses the Direct Labor Cost Method for Applying

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Meger Manufacturing uses the direct labor cost method for applying factory overhead to production.The budgeted direct labor cost and factory overhead for the previous fiscal year were $1,000,000 and $800,000,respectively. ​
During the year,the company started and completed Job 352A,which had direct material and labor costs of $32,000 and $45,000,respectively.What was the cost of Job 352A?

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