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The following data relates to Black-Out Company's estimated amounts for the coming year. Estimated: Department 1 Department 2 General manufacturing costs $320,000 $432,000 Direct labor

The following data relates to Black-Out Company's estimated amounts for the coming year.

Estimated:Department 1Department 2
General manufacturing costs$320,000$432,000
Direct labor hours61,000 DEBT81,000 DEBT
machine hours1,100 loudspeaker2100 MHz


What is the company's plant-wide overhead rate if machine hours are the allocation basis?

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