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Allocatin and proration of overhead.
Frankin & Son Printing designed and prointed alses brochures, catalogues, and pamplhets. The
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4-39 (30 min.) Allocation and proration of overhead. 1. Budgeted overhead rate = Budgeted overhead costs ÷ Budgeted labor costs = £1,500 ÷ £2,000 = 75% of labor cost 2. Ending work in process Job 1 Job 2 Total Direct material costs £25 £15 £ 40
