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Assume that the actual amount of one of company's variable expenses was $ 4 5 , 1 9 8 . The company's planned level of

Assume that the actual amount of one of company's variable expenses was $45,198. The company's planned level of activity was 19,000 machine-hours, and its actual level of activity was 18,250 machine-hours. The spending variance for this particular expense was $9,114 favorable. The cost formula per machine-hour for this expense is:
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