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The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31: Actual manufacturing overhead costs $ 217,500 Actual

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

Actual manufacturing overhead costs $ 217,500
Actual direct labor hours 55,400
Actual direct labor costs $ 450,000
Estimated manufacturing overhead costs $ 214,700
Estimated direct labor $ 439,000
Estimated direct labor hours 56,500

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

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