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The standard factory overhead rate is $10 per direct labor hour ($7 for variable factory overhead and $3 for fixed factory overhead) based on 100%

The standard factory overhead rate is $10 per direct labor hour ($7 for variable factory overhead and $3 for fixed factory overhead) based on 100% capacity of 30,000 direct labor hours. The standard cost and the actual cost of factory overhead for the production of 5,000 units during May were as follows:

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