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Direct material/direct labor/factory overhead B-17.04 Understandi Total Direct Direct Factory Cost Material Labor Overhead SG&A $134,300 Synthetic rubber Lubricant-molding machine Factory rent Electricity-molding machine Labor cost of machine operators Internet sales site 14,000 9,600 2,600 34,100 1,500 12,500 7,400 3,500 Administrative salaries Depreciation of molding machine Salary of factory safety inspector Office rent 13,500 $233,000 $