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Warner Co. has budgeted fixed overhead of $360,000. Practical capacity is 9,000 units, and budgeted production is 7,250 units. During February, 6,300 units were produced

Warner Co. has budgeted fixed overhead of $360,000. Practical capacity is 9,000 units, and budgeted production is 7,250 units. During February, 6,300 units were produced and $365,600 was spent on fixed overhead. What is the expected (planned) capacity variance?

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