Factory Overhead Controllable Variance

Bellingham Company produced 6,000 units of product that required 7.5 standard hours per unit. The standard variable overhead cost per unit is $3.00 per hour. The actual variable factory overhead was $139,730. 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. $ Favorable

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