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1. Huxtable charges manufacturing overhead to products by using a predetermined application rate, computed on the basis of machine hours. The following data pertain to the current year:

Budgeted manufacturing overhead: $480,000Actual manufacturing overhead: $440,000Budgeted machine hours: 20,000Actual machine hours: 16,000

Overhead applied to production totaled:

A. $352,000.
B. $384,000.
C. $550,000.
D. $600,000.
E. some other amount.

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