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Standard .Actual Variable OH Rate.35 Fixed OH Rate.80 Hours .18,900.

................................Standard ........Actual
Variable OH Rate...............$3.35
Fixed OH Rate..................$1.80
Hours .........................18,900............17,955
Fixed Overhead ................$46,000
Factory Overhead ...............................$101,450

Calculate (1) the total factory overhead cost variance, (2)the fixed factory overhead volume variance, and (3) the variable factory overhead controllable variance using the above information.
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Accounting  - 8233138.xls

SOLUTION:
Factory Overhead Cost Variance = Standard Overhead - Actual Overheads
Standard Overhead = Standard Variable Overhead + Standard Fixed Overhead
Standard Overhead = ($3.35 * 18,900) +...

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