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5. Budget fixed manufacturing overhead $294,490 Budget Production $ 35,000 units Standard hours per unit 1.40 machine hours Budget hours (a) x (b) 49,000 machine

Budget fixed manufacturing overhead $294,490

Budget Production $ 35,000 units

Standard hours per unit 1.40 machine hours

Budget hours (a) x (b) 49,000 machine hours

actual production(a) 30,000 units

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