From the following, calculate total manufacturing costs: Direct labor .....................................$ 7,800 Raw materials inventory, June 30 .............5,200

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From the following, calculate total manufacturing costs:
Direct labor .....................................$ 7,800
Raw materials inventory, June 30 .............5,200
Raw materials purchases ......................16,800
Raw materials inventory, June 1 ...............3,200
Overhead .........................................6,400
Finished goods inventory ......................9,800
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