Question: Actual Standard ariable OH rate Fixed OH rate Hours Fixed overhead Actual variable overhead Total factory overhead $1.80 18,900 $46,000 17,955* $67,430 $101,450 Actual hours

 Actual Standard ariable OH rate Fixed OH rate Hours Fixed overhead

Actual Standard ariable OH rate Fixed OH rate Hours Fixed overhead Actual variable overhead Total factory overhead $1.80 18,900 $46,000 17,955* $67,430 $101,450 Actual hours are equal to standard hours for units produced. The total factory overhead cost variance is

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