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Edmonton Office Products uses direct labour-hours in setting its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $165,600.

Edmonton Office Products uses direct labour-hours in setting its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $165,600. At the end of the year, actual direct labour-hours for the year were 11,805 hours, manufacturing overhead for the year was overapplied by $11,760, and the actual manufacturing overhead was $160,600. What must have been the predetermined overhead rate for the year?

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