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Bellingham Company produced 2,000 units of product that required 7.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $4.70

Bellingham Company produced 2,000 units of product that required 7.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $4.70 per direct labor hour. The actual variable factory overhead was $72,900. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

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