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Kirsten believes her company's overhead costs are driven (affected) by the number of direct labor hours because the production process is very labor intensive. During

Kirsten believes her company's overhead costs are driven (affected) by the number of direct labor hours because the production process is very labor intensive. During the period, the company produced 4,000 units of Product A requiring a total of 700 labor hours and 1,500 units of Product B requiring a total of 100 labor hours. What allocation rate should be used if the company incurs overhead costs of $8,000?

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