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Problem $8-3$A $($Algo$)$ Flexible overhead budget; materials, labor, and overhead variances; and overhead variance report LO P$1,$ P$2,$ P$3,$ P$4$

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Antuan Company set the following standard costs per unit for its product.

$\backslash$table$[[$Direct materials $(4\mathrm{.}0$ pounds @ $$5\mathrm{.}00$ per pound$),$$$20\mathrm{.}00$