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COSSAC Inc., uses standard cost system. Overhead cost information for product WK for month of May is as follows: Total overhead cost incurred. 12 600

COSSAC Inc., uses standard cost system. Overhead cost information for product WK for month of May is as follows:

Total overhead cost

incurred. 12 600

Fixed overhead budgeted 3 300

Total standard overhead rate per direct labor hour. 4.00

Variable overhead rate per direct

labor hours. 3.00

Standard hours allowed for actual production 3 500

What is the overall overhead variance

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