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see attached 17 Arbor, Inc. had overhead of $355,000 during the year when $305,000 in labor costs were incurred. Estimates at the start of the

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17 Arbor, Inc. had overhead of $355,000 during the year when $305,000 in labor costs were incurred. Estimates at the start of the year for overhead and labor costs were $486,750 for overhead and $295,000 for labor costs. The predetermined overhead rate would be

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