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Rafner Manufacturing identi?ed the following budgeted data in its two production departments.
assembly Finishing
Manufacturing overhead costs $1,209,300 $ 610 ,000
Direct labor hours 12,100 DLH 20,100 DLH
Machine hours 6,100 MH 16,100MH
Required:
Problem 1: What is the company's assembly department overhead rate using direct labor hours?
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