A company's flexible budget for the range of 38,000 units to 50,000 units of production showed variable overhead costs of $4.00 per unit and fixed overhead costs of $77,000. The company incurred total overhead costs of $230,800 while operating at a volume of 40,000 units. The total controllable cost variance is:

On january 15, the end of the first biweekly pay period of the year, north company’s payroll register showed that its employees earned $32,000 of sales salaries. withholdings from the employees’ salaries include fica social security taxes at the rate of 6.2%, fica medicare taxes at the rate of 1.45%, $3,000 of federal income taxes, $772 of medical insurance deductions, and $260 of union dues. no employee earned > $7,000 in this first period. prepare the journal entry to record north company’s january 15 (employee) payroll expenses and liabilities.