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Assume ( 1 ) estimated fixed manufacturing overhead for the coming period of $ 2 3 3 , 0 0 0 , ( 2 )

Assume (1) estimated fixed manufacturing overhead for the coming period of $233,000,(2) estimated variable manufacturing overhead of $2.00 per direct labor hour, and (3) estimated direct labor-hours to be worked in the coming period of 55,000 hours. The predetermined plantwide overhead rate for the period is closest to:

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