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Question: Congress Manufacturing is currently working on two jobs. The job order cost sheets for Job 101 and Job 102 showed the following information:

                                   Job 101           Job 102

Direct Materials              $12,000           $15,000

Direct Labor                   $24,000           $45,000

If overhead is applied to jobs at $.80 per direct labor dollar, What would be the total manufacturing cost for the company?

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