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Heintz Company's Job Order Costing System Applies Overhead Based on Direct

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Heintz Company's job order costing system applies overhead based on direct labor costs. The company's manufacturing costs for the current year were: direct materials, $108,000; direct labor,$144,000; and factory overhead, $36,000. At year-end, the total cost of Work in Process is$38,000, which includes $12,000 of direct labor cost. What amount of direct material cost is included in the ending Work in Process inventory?

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Direct labor in Work in Process inventor...

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