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The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 4.0

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output

4.0 hours

Standard variable overhead rate

$12.00 per hour

The following data pertain to operations for the last month:

Actual hours

2,630 hours

Actual total variable overhead cost

$31,330

Actual output

500 units

What was the variable overhead spending variance for the month?

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