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Data table Pairs of shoes shipped Average number of pairs of shoes per crate Packing hours per crate Variable direct cost per hour Fixed

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Data table Pairs of shoes shipped Average number of pairs of shoes per crate Packing hours per crate Variable direct cost per hour Fixed overhead cost Static-Budget Amounts Actual Results 186,000 165,000 12 11 1.5 hours 1.3 hour $ 20 $ 22 $ 93,000 $ 95,500

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