AirPro Corp. reports the following for November. Compute the controllable overhead variance for November.
Actual total factory overhead incurred . . . . . . . . . . . . . . . . . . . $ 28,175
Standard factory overhead:
Variable overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3.10 per unit produced
Fixed overhead
($ 12,000/ 12,000 predicted units to be produced) . . . . . . . . . . $ 1 per unit
Predicted units produced . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000 units
Actual units produced . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,800 units