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Manufacturing overhead was estimated to be $300,000 for the year along with 25,000 direct labor hours. Actual manufacturing overhead was $393,750 and actual labor

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Manufacturing overhead was estimated to be $300,000 for the year along with 25,000 direct labor hours. Actual manufacturing overhead was $393,750 and actual labor hours were 28,900. The predetermined overhead rate per direct labor hour would be:

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