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Singer never manufactured M1 rifles, nor did Underwood, so I assume you are talking about M1 carbines. Singer never made complete carbines. They did supply some (I don't know the exact number) "white" carbine receivers to Underwood, but the receivers were finished and the carbines assembled by Underwood. Singer's main wartime production was in artillery fire control systems, equipment much more suitable to its type of production system than small arms.
Jim
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