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Business, 31.05.2021 20:30 krystalsanabria83

Rand Company had May operations as follows. Units actually produced 76,000 Actual direct labor hours worked 160,000 Actual variable overhead incurred $500,000 Actual fixed overhead incurred 384,000 Based on monthly normal volume of 100,000 units (200,000 direct labor hours), Rand's standard cost system contains the following overhead costs:
Variable $6 per unit
Fixed 4 per unit
The unfavorable variable overhead spending variance was:
A. 12,000
B. 20,000
C. 24,000
D. 44,000

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