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Napper Corporation find outs its predetermined overhead rate yearly on the basis of direct-labor hours. At the starting of the year it estimated that its total manufacturing overhead would be $240,000 and the total direct labor hours (dlh) would be 6,000. Its actual total manufacturing overhead for the year was $210,000 and its actual direct labor hours were 5,400.

How much would be applied to the jobs for the year? Show calculations. 

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