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Direct Materials 60,000 50,000 Direct Labor 40,000 35,000 Variable Overhead 30,000 25,000 Fixed Overhead 20,000 18,000 Compute the total variance.

Direct Materials

60,000

50,000

Direct Labor

40,000

35,000

Variable Overhead

30,000

25,000

Fixed Overhead

20,000

18,000

Compute the total variance.

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