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Question - The following information is provided by Panther Company:

WIP Inventory, January 1 0 units

Units started 22,000 units

Units completed and transferred out 9,000 units

WIP Inventory, December 31 13,000 units

Direct materials $24,900

Direct labor $13,100

Manufacturing Overhead $12,000

The units were 80% complete for materials and 30% complete for conversion costs.

How much are the total costs to be accounted for during the year?

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