### Calculate the overhead controllable variance

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##### Reference no: EM13124233

In October, Harry Company reports 21,000 actual direct labor hours, and it incurs \$115,000 of manufacturing overhead costs. Standard hours allowed for the work done is 20,000 hours. The predetermined overhead rate is \$6 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are \$4 variable per direct labor hour and \$50,000 fixed. Compute the overhead controllable variance.

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