A manufacturing company applies factory overhead based on direct labor hours. At the beginning of...

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Accounting

A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it
estimated that total factory overhead costs would be $354,200 and direct labor hours would be 44,800. Actual
manufacturing overhead costs incurred were $311,700, and actual direct labor hours were 54,500. What is the
predetermined factory overhead rate per direct labor hour?
a. $11.86
b. $9.49
c. $7.91
d. $6.33
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