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Bakker Corporation applies manulacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead

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Bakker Corporation applies manulacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $100,000 and 2,500 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $102,000 and actual direct labor-hours were 2,600. The applied overhead was

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