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Dubberly Corporation's cost formula for its manufacturing overhead is $31,300 per month plus $52 per...

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Accounting

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Dubberly Corporation's cost formula for its manufacturing overhead is $31,300 per month plus $52 per machine-hour. For the month of March, the company planned for activity of 8,040 machine-hours, but the actual level of activity was 7,950 machine-hours. The actual manufacturing overhead for the month was $472,630. The spending variance for manufacturing overhead in March would be closest to

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