Sortland, Inc. estimated factory overhead costs for the year at $370,000, based on 185,000 estimated...

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Sortland, Inc. estimated factory overhead costs for the year at $370,000, based on 185,000 estimated direct labor hours. Actual direct labor hours for the year totaled 191,000. The factory overhead account contains debit entries totaling $380,000. The Factory Overhead for the year was by

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