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Denominator hours for May 13,000 Actual hours worked during May 12,100 Standard hours allowed for May 10,400 Flexible budget fixed overhead cost $ 39,000 Actual

Denominator hours for May 13,000
Actual hours worked during May 12,100
Standard hours allowed for May 10,400
Flexible budget fixed overhead cost $ 39,000
Actual fixed overhead costs for May $ 43,000

What is the fixed overhead spending (price) variance for May?

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