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The following information is available for Baxter Manufacturing for April:
Actual machine hours 980
Standard machine hours allowed 1,040
Denominator activity (machine hours) 1,700
Actual fixed overhead costs $ 6,600
Budgeted fixed overhead costs $ 6,800
Predetermined overhead rate ($1 variable + $4 fixed) $ 5 Is the fixed overhead price (spending) variance for April favorable or unfavorable? show work
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