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Compute the overhead controllable variance

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Discussion

In October, Pine Company reports 19,100 actual direct labor hours, and it incurs $167,200 of manufacturing overhead costs. Standard hours allowed for the work done is 20,900 hours. The predetermined overhead rate is $8.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $6.40 variable per direct labor hour and $47,400 fixed.

Compute the overhead controllable variance.

Reference no: EM131473162

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