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Sweet Acacia Company uses a standard cost system. Indirect costs were budgeted at $195,700 plus $13 per direct labour hour. The overhead rate is based

Sweet Acacia Company uses a standard cost system. Indirect costs were budgeted at $195,700 plus $13 per direct labour hour. The overhead rate is based on 10,300 hours. Actual results were: Standard direct labour hours allowed 8,690 Actual direct labour hours 10,300 Fixed overhead $185,900 Variable overhead $180,200

Calculate the fixed overhead production volume variance.

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