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If applied fixed manufacturing overhead was $156,100 and there was a $3,900 favorable spending variance and a $3,000 unfavorable volume variance, budgeted fixed manufacturing overhead

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If applied fixed manufacturing overhead was $156,100 and there was a $3,900 favorable spending variance and a $3,000 unfavorable volume variance, budgeted fixed manufacturing overhead must have been: A. $152,200 B. $153,100 C. $159,100 D. $160,000 E. $163,000

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