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A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that total factory overhead costs would

A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that total factory overhead costs would be $325,700 and direct labor hours would be 41,000. Actual manufacturing overhead costs incurred were $301,600, and actual direct labor hours were 53,700. What is the predetermined factory overhead rate per direct labor hour

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