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Bellingham Company produced 4,000 units of product that required 2 standard direct labor hours per unit. The standard variable overhead cost per unit is $6.00

Bellingham Company produced 4,000 units of product that required 2 standard direct labor hours per unit. The standard variable overhead cost per unit is $6.00 per direct labor hour. The actual variable factory overhead was $46,220. 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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