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Hello, I am trying to figure out a problem regarding Cost Management. It doesn't really apply to the questions that need to be answered, but

Hello,

I am trying to figure out a problem regarding Cost Management. It doesn't really apply to the questions that need to be answered, but to the problem itself because I already figure out the problem. My only question is why do we use the Job G15 as the one to find the predetermined overhead rate. Is it because it was the last job and the last job not completed along with Job C44. I have attached an image of the problem:

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