Midwest Corporation has provided the following data concerning manufacturing overhead for 2020:
Estimated manufacturing overhead for the year $ 37,080
Estimated direct labor hours for the year 2,060
Two jobs were worked on during the year: Job A-101 and Job A-102. The number of direct labor-hours spent on Job A-101 and Job A-102 were 1,230 and 1,600, respectively. The actual manufacturing overhead was $43,600.
What is the predetermined manufacturing overhead rate per direct labor hour for the year?
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