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Direct Materials 90,000 80,000 Direct Labor 60,000 50,000 Variable Overhead 45,000 40,000 Fixed Overhead 30,000 25,000 Compute the total variance.

Direct Materials

90,000

80,000

Direct Labor

60,000

50,000

Variable Overhead

45,000

40,000

Fixed Overhead

30,000

25,000

Compute the total variance.

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