Budgeted fixed overhead rate per machine hour $ 0.50 Actual variable overhead $ 73,000 Budgeted variable overhead rate per machine hour $ 2.50 Actual fixed overhead $ 17,000 Budgeted hours allowed for actual output achieved 32,000 Based on this information, the total overhead variance is

Erp has all the following advantages except: modules throughout a corporation can communicate with each other while purchasing is difficult, the vendors such as sap make it worthwhile due to easy implementation have predefined software that represents "pretty good practices" or even "best practices" enables standardized procedures in an organization reduces inconsistent data stored in various locations of the organization