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Rain Inc. estimates total factory overhead cost of $ 1 0 0 , 0 0 0 for the year and an activity base of 2

Rain Inc. estimates total factory overhead cost of $100,000 for the year and an activity base of 25,000 direct labor hours. The predetermined factory overhead rate is _____ per direct labor hour.
a. $6
b. $9
c. $5
d. $4

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