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You are provided the following information for December 2018 Actual direct labor hours used; 3,000 Standard direct labor hours allowed; 2,950 Actual variable manufacturing overhead

You are provided the following information for December 2018

Actual direct labor hours used; 3,000

Standard direct labor hours allowed; 2,950

Actual variable manufacturing overhead rate; Php. 12.20/dlh

Standard variable manufacturing overhead rate; Php. 12.30/dlh

Based on the above information,the variable manufacturing overhead rate variance is?

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