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For 2020, Brenford Manufacturing uses machine-hours as the only overhead cost-allocation base. The estimated manufacturing overhead costs are $600,000 and estimated machine hours are 50,000.

For 2020, Brenford Manufacturing uses machine-hours as the only overhead cost-allocation base. The estimated manufacturing overhead costs are $600,000 and estimated machine hours are 50,000. The actual manufacturing overhead costs are $420,000 and actual machine hours are 60,000. Using job costing, the 20208 budgeted manufacturing overhead rate is ________.

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