Find the controllable variance of Beacon Company

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Question - Beacon Company manufactures various types of plastic and rubber coated tubing products for various industries. Standard cost accounting system is used. The following are available:

Actual total overhead $44,000

Budgeted fixed costs $12,600

Total overhead application rate per standard direct labor hour $2.50

Actual hours used 16,000

Standard hours allowed 17,000

Normal activity in hours 14,000

The company uses a two-way analysis of overhead variances.

Required - Find the controllable variance of Beacon Company?

Reference no: EM132788011

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