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Forbes Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. At the beginning of the period the company

Forbes Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. At the beginning of the period the company estimated manufacturing overhead would be $18,000 and direct labor hours would be 15,000. The actual figures were 19,500 for manufacturin overhead an 16,000 direct hours. The cost records for the period will show?

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