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Coronado Industries uses flexible budgets. At normal capacity of 9000 units, budgeted manufacturing overhead is: $27000 variable and $270000 fixed. If Coronado Industries had actual

Coronado Industries uses flexible budgets. At normal capacity of 9000 units, budgeted manufacturing overhead is: $27000 variable and $270000 fixed. If Coronado Industries had actual overhead costs of $300800 for 11000 units produced, what is the difference between actual and budgeted costs?

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