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25. Assume (1) actual machine-hours worked during the period of 54,000 hours, (2) estimated machine-hours to be worked during the coming period of 55,000 hours,

25.

Assume (1) actual machine-hours worked during the period of 54,000 hours, (2) estimated machine-hours to be worked during the coming period of 55,000 hours, and (3) manufacturing overhead applied to production during the period of $432,000. The predetermined overhead rate is closest to:

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