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In October, Pine Company reports21,300actual direct labor hours, and it incurs $111,240of manufacturing overhead costs. Standard hours allowed for the work done is20,600hours. The predetermined

In October, Pine Company reports21,300actual direct labor hours, and it incurs $111,240of manufacturing overhead costs. Standard hours allowed for the work done is20,600hours. The predetermined overhead rate is $5.35per direct labor hour.

Compute the total overhead variance.

Total Overhead Variance

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