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In October, Pine Company reports19,700actual direct labor hours, and it incurs $126,900of manufacturing overhead costs. Standard hours allowed for the work done is25,400hours. The predetermined

In October, Pine Company reports19,700actual direct labor hours, and it incurs $126,900of manufacturing overhead costs. Standard hours allowed for the work done is25,400hours. The predetermined overhead rate is $5.15per direct labor hour.

Compute the total overhead variance.

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