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Process Costing: Direct labor in ending inventory
Beginning inventory consisted of 2,000 units with direct labor costs of $8,640. During the period, 8,000 units were started and $24,000 in direct labor costs were incurred. Ending inventory consisted of 1,000 units which were 60% complete with respect to direct labor costs. What is the value of direct labor in the units which remain in ending inventory?
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