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At the beginning of the year, Rovetti, Inc. estimated that in the coming year overhead would be $570,000 and direct labour hours would be 20,000.

At the beginning of the year, Rovetti, Inc. estimated that in the coming year overhead would be $570,000 and direct labour hours would be 20,000. At the end of the year, it had actual overhead of $600,000 and 25,000 direct labour hours. What is the overhead variance for Rovetti?

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