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Zacher Corporation makes a product with the following standards for direct labor and variable overhead:
In February the company's budgeted production was 6,900 units, but the actual production was 7,000 units. The company used 1,980 direct labor-hours to produce this output. The actual variable overhead cost was $10,296. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead rate variance for February is:
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