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Cooking Packaging Estimated Machine Hours Estimated Direct Labor Hours Est. Total Fixed MOH Est. Variable MOH per Machine Hour Est. Variable MOH per Direct

Cooking Packaging Estimated Machine Hours Estimated Direct Labor Hours Est. Total Fixed MOH Est. Variable MOH per Machine Hour Est. Variable MOH per Direct Labor Hr. 50,000 MHs $150,000 $5/MH 100,000 DLHS $330,000 $3.10/DLH

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