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Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per
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Fabrication department
Estimated total fixed manufacturing overhead 16950
(/) Estimated total machine hours used 1500
11.30
(+) Estimated variable manufacturing overhead per machine hour 3.50
Predetermined overhead rate 14.80
Job P Job Q

Manufacturing overhead applied

[ Fabrication department machine hours used * Fabrication department predetermined overhead rate ]

28120

[ 1900*14.80 ]

32560

[ 2200*14.80 ]

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