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The following data relates to Spurrier Company's estimated amounts for next year. What is the company's plantwide OH rate if direct labor hours are the

The following data relates to Spurrier Company's estimated amounts for next year. What is the company's plantwide OH rate if direct labor hours are the allocation base? Round your answer to two decimal places.

Estimated Dept. 1 Dept. 2

Manufacturing OH Costs $1,200,000 $3,400,000

DL Hours 545,000 795,000

Machine Hours 95,000 29,000

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