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Agassi Company uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is applied to In establishing the predetermined overhead rates for 2020 , the following estimates were made for the year. During January, the job cost sheets showed the following costs and profuction data Compute the predetermined overbead rate for each department. (Round answers fo 2 decinal places, es, 12.50 or 12.50x )