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A company's flexible budget for 54,000 units of production showed variable overhead costs of $97,200 and fixed overhead costs of $70,000. The company incurred overhead

A company's flexible budget for 54,000 units of production showed variable overhead costs of $97,200 and fixed overhead costs of $70,000. The company incurred overhead costs of $151,540 while operating at a volume of 46,000 units. The total controllable cost variance is:

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