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sum manufacturing company has estimated FOH cost for the actual capacity attained of 16000 machines hours is $51000 and its actual FOH cost $34000. where

sum manufacturing company has estimated FOH cost for the actual capacity attained of 16000 machines hours is $51000 and its actual FOH cost $34000. where as the FOH applied rate is $3 per machine hour. How much is the capacity variance of the company

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