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The Uptown Company uses standard costing. Variable overhead is applied at $8 per direct labor hour. Data for the month of September follows: %u2022 Actual

The Uptown Company uses standard costing. Variable overhead is applied at $8 per direct labor hour. Data for the month of September follows:

%u2022

Actual variable overhead costs

$54,000

%u2022

Standard hours allowed for actual production

7,000

%u2022

Actual labor hours worked

6,840

The controllable overhead spending variance is:

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