What the controllable variance for september is

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Martin Company uses a two-way analysis of overhead variances. Selected data for September 2012 production activity are as follows:

Actual variable factory overhead        P 196,000
Standard direct labor hours                 33,000
Variable overhead rate per DLH             P6.00
Actual direct labor hours                        32,000

Problem 1: Assuming that budgeted fixed overhead costs are equal to actual fixed costs, the controllable variance for September 2012 is:

Reference no: EM132797254

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