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Radon Corporation manufactured 36,000 grooming kits for horses during March. The following fixed overhead data pertain to March: Actual Static Budget Production 36,000 units 33,000

Radon Corporation manufactured 36,000 grooming kits for horses during March. The following fixed overhead data pertain to March:

Actual Static Budget
Production 36,000 units 33,000 units
Machine-hours 19,900 hours 19,800 hours
Fixed overhead costs for March $444,800 $435,600

What is the fixed overhead spending variance?

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