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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 $ 230,500 Actual

The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31: Actual manufacturing overhead costs $ 230,500 Actual direct labor hours 56,700 Actual direct labor costs $ 463,000 Estimated manufacturing overhead costs $ 228,310 Estimated direct labor $ 452,000 Estimated direct labor hours 57,800 What is the predetermined manufacturing overhead rate per direct labor hour?

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