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How much was overhead in total under or over applied for

Mallisa Ltd. had the following variances related to overhead in 2005: variable overhead spending, $5,000 unfavourable; variable overhead efficiency $3,000 favourable; fixed overhead budget $1,000 favourable; fixed overhead volume $10,000 unfavourable.

By how much was overhead in total, under or over applied for 2005?

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Cost Accounting: How much was overhead in total under or over applied for

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Cost Accounting: How much was overhead in total under or over applied for

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