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Manufacturing overhead was estimated to be $466,900 for the year along with 20,300 direct labor hours. Actual manufacturing overhead was $447,615, actual labor hours were

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Manufacturing overhead was estimated to be $466,900 for the year along with 20,300 direct labor hours. Actual manufacturing overhead was $447,615, actual labor hours were 21,300. The predetermined manufacturing overhead rate per direct labor hour would be: O $0.05 O $23.00 $2775 O $22.05

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