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Strauss Company established a predetermined variable overhead cost rate at $10.30 per direct labor hour. The actual variable overhead cost rate was $9.30 per hour.

Strauss Company established a predetermined variable overhead cost rate at $10.30 per direct labor hour. The actual variable overhead cost rate was $9.30 per hour. The planned level of labor activity was 74,100 hours of labor. The company actually used 79,200 hours of labor.

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a.

Determine the total flexible budget variable overhead cost variance

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