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

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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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