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CI uses flexible budgets. At normal capacity is 16,000 units, budgeted manufacturing overhead is $64,000 variable and $180,000 fixed. If CI had actual overhead costs

CI uses flexible budgets. At normal capacity is 16,000 units, budgeted manufacturing overhead is $64,000 variable and $180,000 fixed. If CI had actual overhead costs of $250,000 for 18,000 units produced, what is the difference between actual and budgeted costs?

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