Holland Company manufactures pillows. For 2020, the company expects fixed overhead costs of $99,000. Holland uses machine-hours to allocate fixed overhead costs and anticipates 5,500 hours during the year lo manufacture 22,000 pillows. During 2020, Holland manufactured 20,500 pillows and spent $95,000 on fixed overhead costs Calculate the following: a. The fixed overhead rate for 2020 b. The fixed overhead spending variance for 2020 c. The production-volume variance for 2020

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