Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period. 19.) Georgia, Inc. has collected the following data on one of its products. The actual cost of the direct materials used is: 20.) A company's flexible budget for 47,000 units of production showed variable overhead costs of $68,150 and fixed overhead costs of $63,000. The company incurred overhead costs of $118,360 while operating at a volume of 39,000 units. The total controllable cost variance is