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26. Job 662 requires $10,400 of direct materials, $7,000 of direct labor, 610 direct labor hours, and 430 machine hours. Manufacturing overhead is computed using two allocation bases: $14 per direct labor hour used and $13 per machine hour used.
The total cost of Job 662 is
A) $14,130.
B) $31,530.
C) $17,400.
D) $25,940.

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