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Variance Spending Variable manufacturing overhead $7.400 F Efficiency $40,000 U Volume Fixed manufacturing overhead $27,900 U (A) (B) $87,000 U The total overhead variance

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Variance Spending Variable manufacturing overhead $7.400 F Efficiency $40,000 U Volume Fixed manufacturing overhead $27,900 U (A) (B) $87,000 U The total overhead variance should be OA. $147,500 U OB. $162,300 F OC. $147,500 F OD. $162,300 U

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