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Daget Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the...

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Accounting

Daget Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $364,380. At the end of the year, actual direct labor-hours for the year were 24,000 hours, manufacturing overhead for the year was overapplied by $8,300, and the actual manufacturing overhead was $359,860. The predetermined overhead rate for the year must have been closest to:

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