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In October, Harry Company reports 21,400 actual direct labor hours, and it incurs $117,700 of manufacturing overhead costs. Standard hours allowed for the work done is 20,400 hours. The predetermined overhead rate is $7 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $6 variable per direct labor hour and $52,000 fixed. Compute the overhead controllable variance.
$? Unfavorable/Favorable?

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