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The following details relate to a particular company: Machining Assembly Total cost centre overhead 120,000 180,000 Machine hours 15,000 9,000 Labour hours 2,000 8,000 The

The following details relate to a particular company:

 Machining Assembly Total cost centre overhead 120,000 180,000 Machine hours 15,000 9,000 Labour hours 2,000 8,000 

The most appropriate overhead rate to use for the machining department would be:

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