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Epplin Company
the Following Information Is Provided for Epplin Company

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Epplin Company
The following information is provided for Epplin Company for the month of September:
 Actual  Standard  1,800  units 5 DLHs per unit @ $10.00 per DLH 8,900 DLHs @ $10.50 per DLH  VOH rate per DLH $.75 Variable OH $6,400 FOH rate per DLH $1.90 Fixed OH $17,500 Budgeted FOH $16,910 \begin{array}{ll}\underline{\text { Actual }} &\underline{ \text { Standard }} \\\text { 1,800 }\text { units } &5 \text { DLHs per unit @ } \$ 10.00 \text { per DLH } \\8,900 \text { DLHs @ } \$ 10.50 \text { per DLH } & \text { VOH rate per DLH } \$ .75 \\\text { Variable OH } \$ 6,400 & \text { FOH rate per DLH } \$ 1.90 \\\text { Fixed OH } \$ 17,500 &\text { Budgeted FOH \$16,910 }\end{array}


Refer to Epplin Company.What is the fixed spending variance?


Definitions:

Social Stratification

The arrangement of individuals and groups in a hierarchical system within society, often based on factors like wealth, power, and social status.

Hierarchical Social Classes

A system of social stratification where individuals are grouped in a ranked order from the highest to the lowest in terms of factors like wealth, status, and power.

Intergenerational Mobility

The changes in social status that occur from one generation to the next within a family or kinship group, often measured in terms of income or educational achievement.

Intragenerational Mobility

Intragenerational mobility refers to the changes in social status that occur within a person's lifetime, highlighting how individuals can move up or down the social hierarchy through their own efforts or circumstances.

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