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Estrada Corporation's performance report for last month shows that actual indirect materials cost, a cost that varies with machine hours, was $ 3 0 ,

Estrada Corporation\'s performance report for last month shows that actual indirect materials cost, a cost
that varies with machine hours, was $30,000 and that the flexible budget variance for indirect materials cost
was $8,000 unfavorable. During the month, the company worked 17,000 machine-hours, which was 1,000
more than expected based on actual production of 8,500 units.
If the activity variance (i.e., volume variance) for indirect material was $2,000 F, how many machine hours
were in the static budget?
  

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