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Kepner Corp. prepared a master budget that included $29550 for direct materials, $18780 for direct labor, $8920 for variable overhead, and $13340 for fixed overhead.

Kepner Corp. prepared a master budget that included $29550 for direct materials, $18780 for direct labor, $8920 for variable overhead, and $13340 for fixed overhead. Kepner Corp. planned to sell 4040 units during the period, but actually sold 5930 units.
What would Kepner's fixed overhead cost be if it used a flexible budget for the period based on actual sales?.

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