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Steps for At the beginning of the year, Learer Company's manager estimated total direct labor cost assuming 5 0 persons working an average of 2

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At the beginning of the year, Learer Company's manager estimated total direct labor cost assuming 50 persons working an average of 2,500 hours each at an average wage rate of $20 per hour. The manager also estimated the following manufacturing overhead costs for the year.
\table[[Indirect labor,$333,200
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