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Petrilli Company used a predetermined overhead rate during the year just completed of $13.50 per direct labor hour, based on an estimate of 20,000 direct

Petrilli Company used a predetermined overhead rate during the year just completed of $13.50 per direct labor hour, based on an estimate of 20,000 direct labor hours to be worked during the year. Actual over head cost and activity during the year were:

Actual manufacturing overhead cost incurred - $290,000

Actual direct labour hours worked - 22,000

The manufacturing overhead is:

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