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Harima Company uses predetermined overhead rates.At the beginning of 2019, the company estimated total overhead costs at $600,000 and expected production to be 600,000 units.The

Harima Company uses predetermined overhead rates.At the beginning of 2019, the company estimated total overhead costs at $600,000 and expected production to be 600,000 units.The company assigns overhead on a per unit basis.Actual results for 2019 were costs of $700,000. The company produced 650,000 units.The amount of overhead applied to production was:

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