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Rustafson Corporation is a diversified manufacturer of consumer goods. The companys activity-based costing system has the fo
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Labor related $     24,400
Machine related $       5,000
Machine setups $     13,200
Production orders $     24,500
Product testing $     34,100
Packaging $     46,800
General factory $     49,600
Total predetermined overhead $   197,600
Direct labor hours            4,000
Predetermined overhead rate ($197,600/4,000) $       49.40

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