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urrent Attempt in Progress Swifty Company manufactures a line of lightweight running shoes. CEO Mark Swifty estimated that th
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Estimated Manufacturing Overhead = $3,210,000

Estimated Direct Labor hours = 225,000 hours

Predetermined overhead rate = Estimated Manufacturing Overhead / Estimated Direct Labor hours

Predetermined overhead rate = $3,210,750 / 225,000

Predetermined overhead rate = $14.27 / DLH

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