In October,$$Bramble$$Inc$.$

reports$44,500$actual direct labor hours and incurs

$$219,000$of manufacturing overhead costs. Standard hours

allowed for the month$$s production

is$45,300$hours$.$Bramble$$s predetermined overhead

rate is $$5\mathrm{.}00$ per direct labor hour.

Compute the total manufacturing overhead variance. Identify whether

each variance is favorable or unfavorable.

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