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In October, Pine Company reports 21,400 actual direct labor hours, and it incurs $126,700 of manufacturing overhead costs. Standard hours allowed for the work done

In October, Pine Company reports 21,400 actual direct labor hours, and it incurs $126,700 of manufacturing overhead costs. Standard hours allowed for the work done is 23,300 hours. The predetermined overhead rate is $5.59 per direct labor hour. total overhead variance:

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