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Better Housewares, Inc. budgets its variable manufacturing overhead at a rate of $10 per unit (.5 hours at $20 per hour) for a product it

Better Housewares, Inc. budgets its variable manufacturing overhead at a rate of $10 per unit (.5 hours at $20 per hour) for a product it makes. In February, the company made 12,000 units of that product. Actual direct labor hours used were 6,100, and actual variable overhead costs were $58,000. The overhead spending variance in February is

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