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In October, Pine Company reports 18,100 actual direct labor hours, and it incurs $110,550 of manufacturing overhead costs. Standard hours allowed for the work done

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In October, Pine Company reports 18,100 actual direct labor hours, and it incurs $110,550 of manufacturing overhead costs. Standard hours allowed for the work done is 20,100 hours. The predetermined overhead rate is $5.25 per direct labor hour. Compute the total overhead variance

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