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Arbor, Incorporated had overhead of $ 3 3 5 , 0 0 0 during the year when $ 2 8 5 , 0 0 0

 Arbor, Incorporated had overhead of $335,000 during the year when $285,000 in labor costs were incurred. Estimates at the start of the year for overhead and labor costs were $398,750 for overhead and $275,000 for labor costs. What is the predetermined overhead rate?

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