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The following standards for variable manufacturing overhead have been established for a company that makes...

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Accounting

The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 5.6 hours Standard variable overhead rate $ 12.00 per hour The following data pertain to operations for the last month: Actual hours 2,550 hours Actual total variable manufacturing overhead cost $ 31,210 Actual output 200 units What is the variable overhead efficiency variance for the month?

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