In the manufacture of 10,000 units of a product, direct materials cost incurred was $165,000, direct labor

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In the manufacture of 10,000 units of a product, direct materials cost incurred was $165,000, direct labor cost incurred was $105,000, and applied factory overhead was $53,000. What is the total conversion cost?
$218,000
$158,000
$323,000
$53,000
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