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Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity 9,700 machine-hours Actual level of activity 9,900 machine-hours Standard variable manufacturing overhead rate $6.30 per machine-hour Actual total variable manufacturing overhead $60,390 What was the variable overhead rate variance for the month?
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