An accountancy practice had an overhead budget of $21,060 for a period. Actual overhead expenditure...

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Accounting

An accountancy practice had an overhead budget of $21,060 for a period. Actual overhead expenditure in the period was $21,720. Overheads are absorbed on the basis of client hours worked which totalled 2,375 in the period and resulted in under absorption of $345.What was the budgeted overhead absorption rate per client hour?

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