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Given the following data: Actual units produced: 15,000 Actual variable overhead incurred: $49,800 Actual machine hours worked: 15,000 Standard variable overhead cost per machine hour:

Given the following data:

Actual units produced: 15,000

Actual variable overhead incurred: $49,800

Actual machine hours worked: 15,000

Standard variable overhead cost per machine hour: $3.40

ifoverhead is applied based onmachine hours and it is estimated to take1.10 machine hours to manufacture a unit, the variable overhead efficiency variance is:

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