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Applegate Company has a normal budgeted capacity of 200 machine hours. Applegate produced 600 units. Each unit requires a standard 0.2 machine hour to complete.

Applegate Company has a normal budgeted capacity of 200 machine hours.

Applegate produced 600 units. Each unit requires a standard 0.2 machine

hour to complete. The standard fixed factory overhead is $12 per hour,

determined at normal capacity. The fixed factory overhead volume variance is:

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