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On Oct 1, the Florida company had the following inventories; materials 24000, work in process 12000, and finished goods 36000. During the month materials purchases total 56000. Direct labor for October was 40000 at a uniform wage of 6.4 per hour. Marketing and administrative expenses for the month amounted to 10% of net sales inventories on Oct 31 were as follow. Materials 20000, WIP 8000 and finished goods 40000. Net sales for October totaled 200000. FOH is applied on the basis of $8 per direct labor hour
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