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Allocate FOH cost Estimated Cost Fixed FOH cost 95,000Variable FOH cost 120,000Activity Level 25,000 Direct Labor hours Actual Cost Fixed FOH cost 97,000Variable FOH cost

Allocate FOH cost Estimated Cost Fixed FOH cost 95,000Variable FOH cost 120,000Activity Level 25,000 Direct Labor hours Actual Cost Fixed FOH cost 97,000Variable FOH cost 128,000Activity Level 27,000 Direct Labor hours Calculate total volume and budgeted variance and total variance.

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