In October, Roby Company reports 21,000 actual direct labor hours, and it incurs $118,000 of manufacturing overhead

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In October, Roby Company reports 21,000 actual direct labor hours, and it incurs $118,000 of manufacturing overhead costs. Standard hours allowed for the work done is 20,400 hours. The predetermined overhead rate is $6 per direct labor hour. Compute the total overhead variance.

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