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Kansas Company uses a standard cost accounting system. In 2014, the company produced 28,100 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $13.00. Normal capacity was 50,040 direct labor hours. During the year, 131,600 pounds of raw materials were purchased at $0.95 per pound. All materials purchased were used during the year.Warning
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