Question: the Corporation made the following estimates: table [ [ , Dept. A , Dept. B ] , [ Direct labor cost,$ 6 0 ,

the Corporation made the following estimates:
\table[[,Dept. A,Dept. B],[Direct labor cost,$60,000,$40,000
 the Corporation made the following estimates: \table[[,Dept. A,Dept. B],[Direct labor cost,$60,000,$40,000

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