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Baka Corporation Applies Manufacturing Overhead on the Basis of Direct

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Baka Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $245,100 and 10,100 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $245,600 and actual direct labor-hours were 6,400.The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.)


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