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Rafner Manufacturing identified the following budgeted data in its two production departments Assembly $1,181,700 Finishing $
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The departmental overhead rate for Assembly

Manufacturing overhead rate $1,181,700 $100.14 per direct labor hour
Direct labor hours 11,800

The departmental overhead rate for finishing

Manufacturing overhead rate $580,000 $36.71 per machine hour
Machine hours 15,800
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