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For May, Mariana company planned production of 11,200 units ( 80% of its production capacity of 14,000 units) and prepared the following overhead budget. The company applies overhead with a standard of 3DLH per unit and a standard overhead rate of $3.79 per DLH. It actually operated at 90% capacity (12,600 units) in May and incurred the following actual overhead. Prepare an overhead variance report at the actual activity level of 12,600 units. (Indicate the effect of each variance by selectin