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kay comapany budgets overhead cost of $4,970,000 for the next year. The company uses direct labor hours as its overhead allocation base. If 140,000 direct

kay comapany budgets overhead cost of $4,970,000 for the next year. The company uses direct labor hours as its overhead allocation base. If 140,000 direct labor hours are planned for the next year, what is the companys plantwode over head rate?

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