Baker corporation applies manufacturing overhead on the, Financial Accounting

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Baker corporation applies manufacturing overhead on the

Baker 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 $73,140 and 2,300 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $75,290 and actual direct labor-hours were 2,200.

The predetermined overhead rate for the year was closest to:

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