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Business, 15.04.2020 22:35 Ree0628

Hyland Resources Inc. uses practical capacity as the denominator to set the budgeted fixed overhead cost rate and for the current period the budgeted fixed overhead rate was $22. Practical capacity was 14,000 units and the theoretical capacity at 20,000 units. During the period, only 11,000 units were produced while the master budget assumed that the company would produce 13,000 units. What is the cost of unused capacity during the period?

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