How much is the controllable overhead spending variance

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Question - The Uptown Company uses standard costing. Variable overhead is applied at $8 per direct labor hour. Data for the month of September follows:

Actual variable costs $78,000

Standard hours allowed for actual production 10,000

Actual Hours worked 9,800

How much is the controllable overhead spending variance?

$2,000 favorable

$400 favorable

$400 unfavorable

$2,000 unfavorable

Reference no: EM131796393

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