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baker corporation applies manufacturing overhead on the basis of direct labor hours. at the begining of the most recent year, the company based its predetermined

baker corporation applies manufacturing overhead on the basis of direct labor hours. at the begining of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $210,00 and 6000 estimated dirct labor hours. actual manufacturing overhead for the year amounted to $209000 and actual direct labor hours were 5980. the overhead for the year was:

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