Question: Manufacturing overhead cost $ 5 9 1 , 0 0 0 $ 6 5 2 , 0 0 0 Direct labor cost $ 3 9

Manufacturing overhead cost $ 591,000 $ 652,000
Direct labor cost $ 393,000 $ 447,000
Direct labor hours 16,200 hours 17,700 hours
Machine hours 7,200 hours 8,200 hours

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