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Baer had the following costs direct labor 25,000 direct material 10,000 fixed manufacturing overhead 15,000 variable rate per unit 3/unit estimated 20,900 direct labor hours

Baer had the following costs

direct labor 25,000

direct material 10,000

fixed manufacturing overhead 15,000

variable rate per unit 3/unit

estimated 20,900 direct labor hours

actual direct labor hours 21,000

Using the information above, calculate the manufacturing overhead rate or POHR.

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