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Baxter Corporations master budget calls for the production of 6,000 units per month and $244,800 indirect labor costs for the year. Baxter considers indirect labor

Baxter Corporations master budget calls for the production of 6,000 units per month and $244,800 indirect labor costs for the year. Baxter considers indirect labor as a component of variable overhead cost. During April, the company produced 4,600 units and incurred indirect labor costs of $14,100. What amount would be reported in April as a flexible-budget variance for indirect labor?

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