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Outdoor Gear Corporation manufactured 2000 coolers during October. The following variable overhead data relates to October: Variable overhead spending variance $1232 Unfavorable Variable overhead efficiency

Outdoor Gear Corporation manufactured 2000 coolers during October. The following variable overhead data relates to October:

Variable overhead spending variance $1232

Unfavorable Variable overhead efficiency variance $260

Unfavorable Budgeted machine hours allowed for actual output 606 machine hours

Actual cost per machine hour $28

Budgeted cost per machine hour $26

Compute the actual machine hours used during October.

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