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What must the winding department add to that cost rate per hour to recover other overhead costs charged to it from other cost centres for manufacturing overhead? for all other overhead? 3.

Staffing requirements funded from overhead charges

The overhead went up.

Σ 8. to 11. 7. minus 12.

Manufacturing overhead

Direct variable cost Manufacturing overhead

Factory overhead

Variable manufacturing o h (30,000 hours at US 2 direct labour hour)

Direct labour (28,500 hours at US 3.20 hour) Variable manufacturing o h

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