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total budgeted fixed costs of $72,000; actual production of 5,000 units resulted in a $6,000 unfavorable volume variance; what normal capacity was used to determine

total budgeted fixed costs of $72,000; actual production of 5,000 units resulted in a $6,000 unfavorable volume variance; what normal capacity was used to determine the fixed overhead rate?

a.

5,000

b.

5,500

c.

6,000

d.

more than 6,000

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