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me end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The Following addition
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5.8 Per Direct labour hours

Particulars Amount
Estimated fixed manufacturing overhead 15600
estimated variable manufacturing overhead
1.80*3900 7020
Estimated Total manufacturing overhead 22620
The pre determinde overgead rate
Estimated Total manufacturing overhead 22620
Estimated total direct labour hours 3900
Predeterminde overhead rate
22620/3900 5.8 Per Direct labour hours
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