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Problem - During December, LP Products incurred the following costs:

Advertising Expense $10,000

General & Administrative Costs $9,000

Property Taxes on Factory $6,000

Insurance on Factory Building $2,400

Material used in Production $ 55,000

Production Labor $47,000

Quality Control Salary $6,000

Production Supervisor Salary $8,000

Required - Calculate the total indirect manufacturing costs for December from the information given above.

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