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Barrington Industries anticipated selling 35,000 units of a major product and paying sales commissions of $5 per unit. Actual sales and sales commissions totaled 38,500

Barrington Industries anticipated selling 35,000 units of a major product and paying sales commissions of $5 per unit. Actual sales and sales commissions totaled 38,500 units and $184,600, respectively. If the company used a static budget for performance evaluations, Barrington would report a cost variance of:

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