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The following data for the Fufkin Company pertain to the production of 3,000 clay pigeons during July: Standard variable-overhead cost was $5.00 per pound of

The following data for the Fufkin Company pertain to the production of 3,000 clay pigeons during July: Standard variable-overhead cost was $5.00 per pound of clay. The actual variable-overhead cost was $11,340. Standard variable-overhead cost allowed for units produced was $12,000. Variable-overhead efficiency variance was $340 unfavorable. _____ is the variable-overhead rate variance.

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