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Aigne Corp. reports the following for November.

Actual total factory overhead incurred $ 28,175
Standard factory overhead:
Variable overhead $ 3.10 per unit produced
Fixed overhead
($12,000/6,000 predicted units to be produced). $ 2 per unit
Predicted units produced 6,000 units
Actual units produced 4,800 units

Compute the controllable overhead variance for November.


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