3. The standard cost of a name tent includes 10 seconds of direct labor at $9.00 per hour ($.15 per minute.) The predetermined overhead rate is $13.65 per direct labor hour. During August, Lando Tents incurred 710 hours of direct labor at an average rate of $9.25 per hour and $10,920 of manufacturing overhead costs. It produced 239,500 units (4pts).

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