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Dubbeny Corporation's cost formula for is manufnctuning overheod is $31,400 per month plus $56 per machine-hour. For the month of March. the compary planned for octivity of 8,060 machine hours, but the actual level of activity was 7.960 machine-hours. The actual manufacturing overthead for the month was 5506,230 The spending variance for manufacturing overheod in March would be closenst to: Muligile Choice 5239700 $23.370F 528.970F 528,9704