A company manufactures and sells a single product. For the current accounting period, beginning work-in-process...

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Accounting

A company manufactures and sells a single product. For the current accounting period, beginning work-in-process inventory is zero, cost of direct materials used is 21560, manufacturing overhead cost is 48410 and ending work-in-process inventory is 15410. If cost of goods manufactured for the current period is 72900, then the amount of direct manufacturing labour costs is ________.

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