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Trumpet Company produced 8,600 units of their product that required 3.25 standard hours per unit. The standard variable overhead cost per unit is $4.00 per

Trumpet Company produced 8,600 units of their product that required 3.25 standard hours per unit. The standard variable overhead cost per unit is $4.00 per hour. The actual variance factory overhead was $111,000. Determine the variable factory overhead controllable variance.

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