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In February direct labor was 60% percent of conversion cost. If the manufacturing overhead cost...

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Accounting

In February direct labor was 60% percent of conversion cost. If the manufacturing overhead cost for the month was $78,000 and the direct materials cost was $22,000, the direct labor cost was:

a. $33,000

b. $52,000

c. $117,000

d. $14,667

Please please, I don't have enough time, help me

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