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The following information relates to a company's production activities for the month of October: Estimated Amounts ( left numbers) Actual Amounts (right numbers) Cost of

The following information relates to a company's production activities for the month of October:

Estimated Amounts ( left numbers) Actual Amounts (right numbers)

Cost of direct labor $18,500 $19,000

Cost of manufacturing overhead $22,000 $24,000

Direct labor hours 900 920

Using direct labor hours as the allocation base, what is the predetermined overhead rate?

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