Problem 3 - Factory Overhead Controllable Variance Bellingham Company produced 4,700 units of product that required 8 standard direct labor hours per unit. The standard variable overhead cost per unit is $5.20 per direct labor hour. The actual variable factory overhead was $200,020. Determine the variable factory overhead controllable variance. Show a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number
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