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Fixed Overhead Costs for March for a Factory Were Salaries

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Fixed overhead costs for March for a factory were Salaries of $44,000,depreciation of $10,000,and property taxes of $4,000.Which of the following journal entries would be correct?
Fixed overhead costs for March for a factory were Salaries of $44,000,depreciation of $10,000,and property taxes of $4,000.Which of the following journal entries would be correct?

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