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Question - At the beginning of the year, Roach Company expected to incur $54,000 of overhead costs in producing 6,000 units of product. The direct material cost is $20 per unit of product. Direct labor cost is $30 per unit. During January, 500 units were produced. What ere the total cost of the units made in January?
a. $29,500
b. $25,000
c. $4,500
d. $79,000
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