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Shade D's roasts coffee beans and sells them to various local retail outlets. The company uses a normal costing system. Below are the budgeted and

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Shade D's roasts coffee beans and sells them to various local retail outlets. The company uses a normal costing system. Below are the budgeted and actual results for the year. Assuming that direct labor hours are the used as the overhead allocation base, what is the total amount of manufacturing overhead that would be allocated to coffee bean roasting in the year

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