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In October, Pine Company reports 1 9 , 7 0 0 actual direct labor hours, and it incurs $ 1 2 7 , 0 0

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In October, Pine Company reports 19,700 actual direct labor hours, and it incurs $127,000 of manufacturing overhead costs. Standard hours allowed for the work done is 25,400 hours. The predetermined overhead rate is $5.15 per direct labor hour.
Compute the total overhead variance.
Total Overhead Variance
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