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ABC Manufacturing budgets $70 per unit for variable manufacturing overhead and $180,000 per month for fixed manufacturing overhead. During October, the company produced 8,000 units

ABC Manufacturing budgets $70 per unit for variable manufacturing overhead and $180,000 per month for fixed manufacturing overhead. During October, the company produced 8,000 units and incurred actual variable overhead costs of $210,000 and actual fixed overhead costs of $150,000. Calculate the total overhead variance and break it down into variable and fixed overhead variances.

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