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Doe Company has two departments: Machining and Assembly. The following estimates are for the coming year: Machining Assembly Direct labor hours 50,000 40,000 Machine hours

Doe Company has two departments: Machining and Assembly. The following estimates are for the coming year:

Machining

Assembly

Direct labor hours

50,000

40,000

Machine hours

150,000

150,000

Manufacturing overhead costs

$750,000

$1,050,000

A single predetermined manufacturing cost driver rate based on total plant direct labor hours is:

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