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A company reports the following partial job cost sheet on May 31. The predetermined overhead...

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Accounting

A company reports the following partial job cost sheet on May 31. The predetermined overhead rate is 20% of direct labor costs. The company has no beginning Work in Process or Finished Goods inventories. Job 206 is not finished at the end of the month, Job 207 is finished and sold at the end of the month, and Job 208 is finished but not yet sold at month-end.
\table[[Job Number,Direct Materials Used,Direct Labor Used],[206,$71,000,$37,000
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