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Manufacturing overhead was estimated to be $453,200 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $433,630, actual labor hours were

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Manufacturing overhead was estimated to be $453,200 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $433,630, actual labor hours were 21,000. The predetermined manufacturing overhead rate per direct labor hour would be: $28.75 $21.05 O $22.00 $0.02

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