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Variances Spending Efficiency Volume Variable manufacturing overhead $7,200 F $38,000 U (B) Fixed manufacturing overhead $27,800 U (A) $81,000 U In a combined 3 minusvariance

Variances

Spending

Efficiency

Volume

Variable manufacturing overhead

$7,200 F

$38,000 U

(B)

Fixed manufacturing overhead

$27,800 U

(A)

$81,000 U

In a combined 3 minusvariance analysis, the total spending variance would be ________.

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