At the beginning of the year, Natrina Company estimated the following: Overhead ........$570,000 Direct labor hours .....95,000

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At the beginning of the year, Natrina Company estimated the following:

Overhead ........$570,000

Direct labor hours .....95,000

Natrina uses normal costing and applies overhead on the basis of direct labor hours.

For the month of March, direct labor hours were 7,400.


Required:

1. Calculate the predetermined overhead rate for Natrina.

2. Calculate the overhead applied to production in March.


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