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In October, Pine Company reports 18,900 actual direct labor hours, and it incurs $120,800 of manufacturing overhead costs. Standard hours allowed for work done is

In October, Pine Company reports 18,900 actual direct labor hours, and it incurs $120,800 of manufacturing overhead costs. Standard hours allowed for work done is 25,400 hours. The predetermined overhead rate is $4.61 per direct labor hour.

compute the total overhead variance (round answer to 0 decimal places.)

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