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Blue Company's predetermined overhead rate is based on direct labor hours (DLHs). At the beginning of the current year, the company estimated that its manufacturing

Blue Company's predetermined overhead rate is based on direct labor hours (DLHs). At the beginning of the current year, the company estimated that its manufacturing overhead would total $370,800 during the year. During the year, the company incurred $300,000 in actual manufacturing overhead costs. The Manufacturing Overhead account showed that overhead was over-applied by $20,000 during the year. If the predetermined overhead rate was $45.00 per DLH, how many DLHs were worked during the year?

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