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Orange Company applies overhead based on direct labor costs. For the current year, Orange Company estimated total overhead costs to be $540,000, and direct labor

Orange Company applies overhead based on direct labor costs. For the current year, Orange Company estimated total overhead costs to be $540,000, and direct labor costs to be $270,000. Actual overhead costs for the year totaled $558,000, and actual direct labor costs totaled $302,000. What is the amount of applied overhead based on direct labor hours?

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