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Amirault Manufacturing Corporation Has a Standard Cost System in Which

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Amirault Manufacturing Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) at $4.00 per machine-hours. During the month, the actual total variable manufacturing overhead was $18,040 and the actual level of activity for the period was 4,100 machine-hours. What was the variable overhead rate variance for the month?


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