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A business always absorbs it's overheads on labour hours.In the 8th period 18,000 hours were worked , actual overheads were $279,000 and there was $36,000

A business always absorbs it's overheads on labour hours.In the 8th period 18,000 hours were worked , actual overheads were $279,000 and there was $36,000 over-absorption .The overheads absorption rate per hour was

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