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If the $9 per hour overhead rate in Question 12 includes $5 variable, and actual overhead costswere $248,000, what is the overhead controllable variance for

If the $9 per hour overhead rate in Question 12 includes $5 variable, and actual overhead costswere $248,000, what is the overhead controllable variance for June? The normal capacity hours were28,000. Is the variance favorable or unfavorable

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