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During the month, the company completed and transferred Job B10 to the finished goods inventory. Jobs C44 and G15 were not completed and remain in

During the month, the company completed and transferred Job B10 to the finished goods inventory. Jobs C44 and G15 were not completed and remain in work in process at the cost of $158,650 at the end of the month. Actual factory overhead costs during the month totaled $68,500.

What is the predetermined factory overhead rate?

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