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54. When machine-hours are used as an overhead cost-allocation base, the MOST likely cause of a favorable variable overhead spending variance is excessive machine breakdowns.

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54. When machine-hours are used as an overhead cost-allocation base, the MOST likely cause of a favorable variable overhead spending variance is excessive machine breakdowns. the production scheduler efficiently scheduled jobs. a decline in the cost of energy. strengthened demand for the product. P'PP'P

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