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Harkin Ltd.has a $5000 unfavourable variable overhead spending variance.Give two possible reasons for this variance.
Total Cost
Total cost is the complete cost of production that includes both fixed and variable costs.
Quantity
The amount or number of a material or immaterial good considered as a unit or total.
Average Total Cost
The total cost of producing a given output level divided by the quantity of output, indicating the average expense per unit produced.
Marginal Cost
The rise in financial outlay for the production of an extra unit of a product or service.
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