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Manning Football produces autographed footballs and uses a standard costing system. Budgeted fixed overhead was...

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Accounting

Manning Football produces autographed footballs and uses a standard costing system. Budgeted fixed overhead was $1,200,000. Actual fixed overhead was $1,257,000. Manning applies the same amount of overhead to each football. They projected 150,000 footballs would be produced during the year. They actually produced 160,000 footballs. Which of the following indicates the correct balance in the FOH variance accounts?

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