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Budgeted Overhead Is $40,000,budgeted Direct Labour Hours Are 2,000,actual Overhead

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Budgeted overhead is $40,000,budgeted direct labour hours are 2,000,actual overhead is $40,400,and direct labour hours are 3,230.Unadjusted cost of goods sold is $140,800.Calculate the following: A. Calculate the overhead variance.
B. What is adjusted cost of goods sold?

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