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Warner Company has budgeted fixed overhead of $ 3 6 0 , 0 0 0 . Practical capacity is 9 , 0 0 0 units,

Warner Company 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 total fixed overhead capacity variance?

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