20 (6 points) Listen *Multec Company produced 8,600 units of product that required 3.25 standard hours per unit. The standard variable overhead cost per unit is $4.00 per hour. The actual variable factory overhead was $112,600. Determine the variable factory overhead controllable variance. -$800 Favorable $800 Unfavorable -$22,600 Favorable $22,600 Unfavorable Question 22 (2 points) Listen The profit center income statement should include only revenues and expenses that are controlled by the manager. True False Question 23 (3 points) Listen "At the beginning of the period, the Assembly Department budgeted direct labor of $110,000, direct material of $170,000 and fixed costs of $28,000 for 10,000 hours of production. The department actually completed 12,000 hours of production. What is the appropriate total budget for the department, assuming it uses flexible budgeting. $364,000 $348,000 $369,600 $336,000