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Emma Company produces two products, Alpha and Beta. Alpha is a high-volume item totalling 27,800 units annually. Beta is a low-volume item totalling only 2,800 units per year. Alpha requires two hours of direct labor for completion, while each unit of Beta requires 3 hours. Expected annual manufacturing overhead costs are $281,256. Emma uses a traditional costing system and assigns overhead based on direct labor hours. Each unit of Beta would be assigned overhead of__.

Financial Accounting, Accounting

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