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At 19,000 direct labor hours, the flexible budget for indirect materials is $54,000. If $40,400 are incurred at 20,400 direct labor hours, the flexible budget

At 19,000 direct labor hours, the flexible budget for indirect materials is $54,000. If $40,400 are incurred at 20,400 direct labor hours, the flexible budget report should show the following difference for indirect materials (show your work):

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