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Cullumber Manufacturing produces music boxes. The fixed overhead rate is $5 per direct labor hour, and the company budgeted for 4900 direct labor hours for

Cullumber Manufacturing produces music boxes. The fixed overhead rate is $5 per direct labor hour, and the company budgeted for 4900 direct labor hours for the year. During the year, Cullumber produced 2800 music boxes using 5100 direct labor hours. Actual fixed overhead for the year was $23300. What is the companys fixed overhead spending variance?

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