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Direct labor cost is used to allocate manufacturing overhead to work-in-process. the budgeted overhead is $600,000 and the company expects to use 5,000 direct labor

Direct labor cost is used to allocate manufacturing overhead to work-in-process. the budgeted overhead is $600,000 and the company expects to use 5,000 direct labor hours to make 20,000 units of product. If the average wage rate is $20 per hour, what is the predetermined rate used to allocate overhead to Work-in-Process?

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