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Landing Inc. has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) at $5.50 per

Landing Inc. has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) at $5.50 per MH. During the month, the actual total variable manufacturing overhead was $26,500 and the actual level of activity for the period was 4,600 MHs. What was the variable overhead rate variance for the month?

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