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Dermody Snow Removal's cost formula for its vehicle operating cost is $2,960 per month plus $326 per snow.day. For the month of December the company

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Dermody Snow Removal's cost formula for its vehicle operating cost is $2,960 per month plus $326 per snow.day. For the month of December the company planned for activity of 20 snow days, but the actual level of activity was 18 snow days. The actual vehicle operating cost for the month was $9770. The spending variance for vehicle operating cost in December would be closest to

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