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JKL Co. has total budgeted fixed costs of P75,000. The actual production of 19,500 units resulted in a P3,000 unfavorable volume variance. What normal capacity

JKL Co. has total budgeted fixed costs of P75,000. The actual production of 19,500 units resulted in a P3,000 unfavorable volume variance. What normal capacity was used to determine the fixed overhead rate?

A. 18,750

B. 20,313

C. 17,590

D. 16,500

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