Question: During the year, Factory A actually produced 1 0 , 0 0 0 units, used 2 0 , 0 0 0 direct labour hours and

During the year, Factory A actually produced 10,000 units, used 20,000 direct labour hours and incurred variable overhead of $90,000. The budgeted variable overhead for the year was $88,000 and the standard variable overhead rate is $4.00 per direct labour hour. What is the variable overhead spending variance?
  

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