Question: The static manufacturing overhead budget based on 40,000 direct labour hours shows budgeted indirect labour costs of $56,000. During March, the department incurs $66,000 of

The static manufacturing overhead budget based on 40,000 direct labour hours shows budgeted indirect labour costs of $56,000. During March, the department incurs $66,000 of indirect labour costs while working 45,000 direct labour hours. Is this a favourable or unfavourable performance?
Why?

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