The following data relate to one year in department A. Budgeted machine hours 25,000 Actual machine hours

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The following data relate to one year in department A.

Budgeted machine hours 25,000 Actual machine hours 21,875 Budgeted overheads $350,000 Actual overheads $350,000 Based on the data above, what is the machine hour absorption rate as conventionally calculated?

A $12 B $14 C $16 D $18

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