Dubberly Corporation's cost formula for its manufacturing overhead is $32,000 per month plus $50 per...

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Accounting

Dubberly Corporation's cost formula for its manufacturing overhead is $32,000 per month plus $50 per machine-hour. For the month of March, the company planned for activity of 7,800 machine-hours, but the actual level of activity was 7,750 machine-hours. The actual manufacturing overhead for the month was $446,090. The activity variance for manufacturing overhead in March would be closest to:

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