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In October, Pine Company reports 1 9 , 4 0 0 actual direct labor hours, and it incurs $ 1 2 2 , 3 8

In October, Pine Company reports 19,400 actual direct labor hours, and it incurs $122,380 of manufacturing overhead costs. Standard hours allowed for the work done is 21,100 hours. The predetermined overhead rate is $5.75 per direct labor hour.
Compute the total overhead variance.
Total Overhead Variance
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