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Estimated amounts Trimming Dept Finishing Dept Direct labor cost $ 320,000 $ 400,000 Direct labor hours 25,000 40,000 Manufac
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Particular trimming dept finished dept
Material cost 22500 52500
Labor cost 35400 37100
Total cost 57900

89600

Total of both department = 57,900 +89,600

= 147500

Average unit cost = 1,47,500/ 500

= 295

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