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Alpha Inc. estimated manufacturing overhead cost for the year at $360,000 based on 180,000 estimated direct labor hours? Actual direct labor hours for the year

Alpha Inc. estimated manufacturing overhead cost for the year at $360,000 based on 180,000 estimated direct labor hours? Actual direct labor hours for the year total 200,000? The manufacturing overhead account contains debit entries totaling $391,000? The manufacturing overhead for the year was?

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