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Assume the following: Estimated total manufacturing overhead cost = $ 1 0 1 , 3 0 0 The manufacturing overhead applied to production = $

Assume the following:
Estimated total manufacturing overhead cost =$101,300
The manufacturing overhead applied to production =$105,000
The total direct labor hours actually worked during the period =21,000.
What is the estimated amount of direct labor hours that was used to calculate the predetermined overhead rate?
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