The following data was reported by the manager at Cost Less Manufacturing:

Actual

Total manufacturing overhead costs:

$2,200,000

Total direct manufacturing labor-hours

32,000

Required: Compute the actual manufacturing overhead rate for the single manufacturing overhead cost pool.

		$68.75 per direct manufacturing labor-hour
		$50.25 per direct manufacturing labor-hour
		$25.62 per direct manufacturing labor-hour
		$78.62 per direct manufacturing labor-hour
		$72.50 per direct manufacturing labor-hour