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Bellingham Company produced 6,300 units of product that required 3 standard direct labor hours per unit. The standard variable overhead cost per unit is $4.80

Bellingham Company produced 6,300 units of product that required 3 standard direct labor hours per unit. The standard variable overhead cost per unit is $4.80 per direct labor hour. The actual variable factory overhead was $86,730. 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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