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Hockey Accessories Corporation manufactured 2 3 , 0 0 0 duffle bags during March. The following fixed overhead data pertain to March: table [

Hockey Accessories Corporation manufactured 23,000 duffle bags during March. The following fixed overhead data pertain to March:
\table[[,Actual,Static Budget],[Production,23,000 units,23,500 units],[Machine-hours,13,100 hours,14,100 hours],[Fixed overhead costs for March,$626,100,$634,500
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