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Kody Corporation uses a job-order costing system with a plantwide overhead rate based on machine-hours.

At the beginning of the year, the company made the following estimates:

Machine-hours required to support estimated production Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour 1350000 9 POHR 850 TC 1323000 2000

150,000 $ 750,000

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MH DLH 510000 8.5 800000 10 765 2340 200

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