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Coronado Industries uses flexible budgets. At normal capacity of 2 4 0 0 0 units , budgeted manufacturing overhead is: $ 1 4 4 0

Coronado Industries uses flexible budgets. At
normal capacity of 24000 units, budgeted manufacturing
overhead is: $144000 variable and $196000 fixed.
If Coronado had actual overhead costs of
$346800  for  27000units produced, what is the
difference between actual and budgeted costs? 

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