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Friends Company manufactures ladders and they produced 2,250 ladders this past month. The standard variable manufacturing overhead (MOH) rate used by the company is $7.25

Friends Company manufactures ladders and they produced 2,250 ladders this past month. The standard variable manufacturing overhead (MOH) rate used by the company is $7.25 per machine hour. Each ladder requires 14 machine hours. Actual machine hours used last month were 32,000, and the actual variable MOH rate last month was $7.00. What is the total manufacturing overhead variance

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