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Acc561 Introduction to Management Accounting
13-49 Variances
Study Appendix 13. Consider the following data regarding factory overhead:
Variable
Fixed
Budget for actual hours of input
45,000
70,000
Applied
41,000
64,800
Budget for standard hours allowed for actual output achieved
41,000
70,000
Actual incurred
48,500
68,500
Using the above data, fill in the following blanks with the variance amounts. Use F for favorable or U for unfavorable for each variance.

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