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The Winchester Company estimates that its overhead costs will amount to $ 4 3 8 , 6 0 0 and the company s manufacturing employees

The Winchester Company estimates that its overhead costs will amount to $438,600 and the companys manufacturing employees will work 86,000 direct labor hours during the current year. If actual overhead costs for the year amounted to $480,000 and actual labor hours amounted to 91,000, then overhead would be:

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