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Business, 22.05.2020 05:08 whyyounodocter

Dagger Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $210,900. At the end of the year, actual direct labor-hours for the year were 15,000 hours, manufacturing overhead for the year was underapplied by $11,400, and the actual manufacturing overhead was $204,900. The predetermined overhead rate for the year must have been closest to:

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