Answer:
overhead controllable variance = 13960 F
Explanation:
given data
actual direct labor hours = 19,100
manufacturing overhead costs = $167,200
work done = 20,900 hours
overhead rate = $8.10
budgeted costs variable = $6.40
budgeted costs fixed = $47,400
to find out
overhead controllable variance
solution
we get here overhead controllable variance as
overhead controllable variance = Actual overhead - Budgeted overhead ......................1
Budgeted overhead is = work done × Budgeted variable + Budgeted fixed
Budgeted overhead is = 20,900 × 6.40 + 47,400
Budgeted overhead is = 181160
put here value we get
overhead controllable variance = $167,200 - 181160
overhead controllable variance = 13960 F
