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Maertz Corporation uses a standard cost system and applies manufacturing overhead to products on the basis of machine-hours. The budgeted fixed manufacturing overhead cost for the most recent month was $10,890 and the actual fixed manufacturing overhead cost for the month was $10,540. The company based its original budget on 3,300 machine-hours. The company actually used 3,240 machine-hours. What was the fixed overhead budget variance for the month? a. $198U b. $350U c. $350F d. $198F
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