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Actual fixed overhead for Kapok Company during March was $79,400. The flexible budget for fixed overhead this period is $75,680 based on a production level

Actual fixed overhead for Kapok Company during March was $79,400. The flexible budget for fixed overhead this period is $75,680 based on a production level of 4,400 units. If the company actually produced 3,660 units, what is the fixed overhead spending variance for March

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