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The following information has been gathered for the GHI Manufacturing Company for its fiscal year ending December 31: Actual manufacturing overhead $ 185,000 Actual direct

The following information has been gathered for the GHI Manufacturing Company for its fiscal year ending December 31:

Actual manufacturing overhead $ 185,000
Actual direct labor hours 48,900
Actual direct labor costs $ 327,500
Estimated manufacturing overhead costs $ 182,500
Estimated direct labor $ 316,500
Estimated direct labor hours 50,000

What is the predetermined manufacturing overhead rate per direct labor hour?

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