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Overhead variances. Smolenski, Inc., uses standard costing. The company reported the following overhead information for the current period:
Actual Overhead Incurred
$13,600, of Which $3,500 Is Fixed
Budgeted Fixed Overhead
$3,300
Variable Overhead Rate per Machine Hour
$ 3
Standard Hours Allowed for Actual Production
3,500
Actual Machine Hours Used
3,200
Calculate the variable and fixed overhead variances.
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