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Atkinson Landscaping Atkinson Landscaping applies variable overhead based on direct labor hours. At the beginning of the current year, Atkinson had estimated the following: During the year, 11,000 units were produced using a total of 27,200 direct labor hours and actual overhead costs were $60,000.
Refer to the Atkinson Landscaping information above. Atkinson's variable overhead spending variance for the year is:
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