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A company's flexible budget for the range of $35000 units to 45000 units of production showed variable overhead costs of $2 per unit and fixed

A company's flexible budget for the range of $35000 units to 45000 units of production showed variable overhead costs of $2 per unit and fixed overhead costs of $72000. the company incurred total overhead costs of 148800 while operating at a volume of 40000 units. the total controllable cost variance is:

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