CWN Company uses a job order costing system and last period incurred $76,000 of actual...

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Accounting

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CWN Company uses a job order costing system and last period incurred $76,000 of actual overhead and $100,000 of direct labor. CWN estimates that its overhead next period will be $79.000. It also expects to incur $100,000 of direct labor cost. If CWN bases applied overhead on direct labor cost, its predetermined overhead rate for the next period should be

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