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Swifty Corporation uses flexible budgets. At normal capacity of 23000 units, budgeted manufacturing overhead is: $92000 variable and $194000 fixed. If Swifty had actual overhead

Swifty Corporation uses flexible budgets. At normal capacity of 23000 units, budgeted manufacturing overhead is: $92000 variable and $194000 fixed. If Swifty had actual overhead costs of $289200 for 25000 units produced, what is the difference between actual and budgeted costs? $14400 favorable. $4800 favorable. $4800 unfavorable. $4800 unfavorable.

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