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ThingOne Company has the following information available for the past year. They use machine hours to allocate overhead. Actual total overhead $77,410 Actual fixed overhead

ThingOne Company has the following information available for the past year. They use machine hours to allocate overhead.

Actual total overhead $77,410
Actual fixed overhead $33,500
Actual machine hours 10,000
Standard hours for the units produced 9,600
Standard variable overhead rate $4.60

What is the variable overhead efficiency variance? Enter the amount as positive number.

Variable overhead efficiency variance $

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