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Actual Static Budget Production 54,000 units 60.000 units Machine-heurs 985 hours 1,800 hours Fixed overhead costs for September $53.400 590.000 The fixed-overhead budgeted cost-allocation rate

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Actual Static Budget Production 54,000 units 60.000 units Machine-heurs 985 hours 1,800 hours Fixed overhead costs for September $53.400 590.000 The fixed-overhead budgeted cost-allocation rate (BR) $50.00 per machine-hour. Standard quantity per 1 unt (50) (1.800m/h: 60,000)= 0.03m/h What is the fired overhead production-volume variance? A 59.000 U O 8. $81.000 oc $81.000 u D. $9,000 F

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