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

In October, Pine Company reports 20,100 actual direct labor hours, and it incurs $113,420 of manufacturing overhead costs. Standard hours allowed for the work done is 21,400 hours. The predetermined overhead rate is $5.25 per direct labor hour.
Compute the total overhead variance.
Total Overhead Variance $
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