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Coronado Industries uses flexible budgets. At normal capacity of 15000 units, budgeted manufacturing overhead is: $90000 variable and $170000 fixed. If Coronado had actual overhead

Coronado Industries uses flexible budgets. At normal capacity of 15000 units, budgeted manufacturing overhead is: $90000 variable and $170000 fixed. If Coronado had actual overhead costs of $264200 for 16000 units produced, what is the difference between actual and budgeted costs?

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