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H by Smart Company

Price: $1.99


Manufacturing overhead data for the production of Product H by Smart Company
are as follows.


Overhead incurred for 52,000 actual direct labor hours worked   $263,000
Overhead rate (variable $3; fixed $2) at normal capacity of 54,000 
direct labor hours   $5
Standard hours allowed for work done   $51,000

Instructions
Compute the total overhead variance.

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