Question: If the $8 per hour overhead rate in question 12 includes $5 variable, and actual overhead costs were $218,000, what is the overhead controllable variance

If the $8 per hour overhead rate in question 12 includes $5 variable, and actual overhead costs were $218,000, what is the overhead controllable variance for June? The normal capacity hours were 28,000. Is the variance favorable or unfavorable?

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