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Aspen Technologies has the following budget data: Estimated direct labor hours 11,100 ...

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Accounting

Aspen Technologies has the following budget data:

Estimated direct labor hours 11,100
Estimated direct labor dollars $63,800
Estimated factory overhead costs $166,200

If factory overhead is to be applied based on direct labor hours, the predetermined overhead rate is

a. $22.46

b. $14.97

c. $11.98

d. $17.97

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