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Managerial Accounting

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Calculating manufacturing costs

MGRACT-HVLMLZ

A financial analyst supporting the manufacturing division was provided with the following data: prime costs \$78,000, conversion costs \$96,000, direct labor \$42,000, selling cost \$48,000, administrative costs \$39,000. What amount represents the total manufacturing costs?

A

$174,000

B

$222,000

C

$132,000

D

$303,000