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Smith Corporation makes and sells a single product called a Pod. Each Pod requires 14 direct labor-hours at $9.60 per direct

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Answer #1

Direct labor required per pod = 1.4

Direct labor rate = $9.60 per hour

Direct labor cost per pod = Direct labor required per pod x Direct labor rate

= 1.4 x 9.60

= $13.44

First option is correct option.

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