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James at the Mill Barn Woods produces handcrafted frames. A standard-size 11 14 inch...

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Accounting

James at the Mill Barn Woods produces handcrafted frames. A standard-size 11 14 inch frame requires 6 board feet of rustic barn wood in the finished product. In addition, 1 board foot of scrap lumber is normally left from the production of one frame. James pays a demolition company $1.50 per board foot, plus $1.00 in transportation charges per board foot.

Required: Compute the standard direct-material cost of a frame.

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