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AirPro Corporation reports the following for this period.

Actual total overhead

Standard overhead applied

Budgeted $($flexible$)$ variable overhead rate

Budgeted fixed overhead

Predicted activity level

Actual activity level

$$28,725$

$$32,550$

$$2\mathrm{.}10$ per unit

$$12,200$

$12,200$ units

$10,500$ units

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Compute the controllable variance and identify it as favorable or unfavorable.