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Kellough Brothers Industries allocates variable manufacturing overhead on the basis of machine hours. Standard and actual costs, rates and hours for the year 201 are

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Kellough Brothers Industries allocates variable manufacturing overhead on the basis of machine hours. Standard and actual costs, rates and hours for the year 201 are given below: The variable manufacturing overhead efficiency variance is: a. \$800 unfavourable b. $800 favourable c. $90 favourable. d. \$90 unfavourable

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