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Business, 05.05.2020 10:59 sade20

Company's flexible budget for the range of 31,000 units to 43,000 units of production showed variable overhead costs of $2.00 per unit and fixed overhead costs of $67,000. The company incurred total overhead costs of $131,100 while operating at a volume of 40,000 units. The total controllable cost variance is:

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