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ABC's actual manufacturing overhead is $1 400 000. Overhead is allocated on the basis of direct labour hours which were 25 000 for the period.

ABC's actual manufacturing overhead is $1 400 000. Overhead is allocated on the basis of direct labour hours which were 25 000 for the period. What is the manufacturing overhead rate?

A.

$47.00

B.

$56.00

C.

$75.00

D.

None of the above is correct.

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