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The company BB anticipated selling 27,000 units of a specialized monitors and paying sales commission of $6,00 per unit. Actual sales and sales commission totaled

The company BB anticipated selling 27,000 units of a specialized monitors and paying sales commission of $6,00 per unit. Actual sales and sales commission totaled 27,500 and $171,400.

If the company BB used a flexible budget for performance evaluations the company BB would report a cost variance of $_____________

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