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budget direct labor hrs-ist quarter=5,000; 2nd quarter= 4,800 3rd quarter= 5.200 4th quarter= 5,400. the company variable manufacture overhead rate is 1.75 cents per direct labor hrs and the company fix manufacture overhead is 35,000 per quater. the only non cash item invlude in fix manufacture overhead is deprection which is 15,000 per quater. i need to 1. constructure the company manufactureing overhead budget for the upcoming fiscal yr/ 2. i need to compute the company manufacture overhead budget rate include variable and fixed manufacturing overhead for the upcoming fiscal yr round off to the nearest whole 






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