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Aspen Technologies has the following budget data: Estimated direct labor hours 11,100 Estimated direct labor dollars $57,200 Estimated factory overhead costs $166,100 If factory overhead

Aspen Technologies has the following budget data:

Estimated direct labor hours	11,100
Estimated direct labor dollars	$57,200
Estimated factory overhead costs	$166,100

If factory overhead is to be applied based on direct labor hours, the predetermined overhead rate is

a.$22.45

b.$17.96

c.$11.97

d.$14.96

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