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Budgeted variable overhead cost per unit $10.00 Actual variable manufacturing overhead cost $49,000 Flexible-budget amount for variable manufacturing overhead $46,800 Variable manufacturing overhead efficiency variance

Budgeted variable overhead cost per unit $10.00

Actual variable manufacturing overhead cost $49,000

Flexible-budget amount for variable manufacturing overhead $46,800

Variable manufacturing overhead efficiency variance $720 unfavorable

What is the variable overhead flexible-budget variance? Favorable or Unfavorable?

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