Outdoor Gear Corporation manufactured $1,000$ coolers during October. The following variable overhead data relates to October:

Variable overhead spending variance

Variable overhead efficiency variance

Budgeted machine hours allowed for actual output

Actual cost per machine hour

Budgeted cost per machine hour

Calculate the variable overhead flexible$-$budget variance.

$($presente procedimiento$)$

$$1,350$ Unfavorable

$$182$ Unfavorable

$608$ machine hours

$$28$

$$26$