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The cost of direct materials, labour and overhead for a waterproof phone case is $7 per unit and fixed costs are $23,000 per month. How

The cost of direct materials, labour and overhead for a waterproof phone case is $7 per unit and fixed costs are $23,000 per month. How much is the favourable or unfavourable variance if 5,500 units were produced for a total of $61,000?

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