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Manufacturing overhead data for the production of Product H by Shakira Company, assuming the company uses a standard cost system, are as follows. Overhead incurred

Manufacturing overhead data for the production of Product H by Shakira Company, assuming the company uses a standard cost system, are as follows.

Overhead incurred for 54,200 actual direct labor hours worked $328,680

Overhead rate (variable $5; fixed $1) at normal capacity of 47,200 direct labor hours $6

Standard hours allowed for work done 55,180

Compute the total overhead variance.

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