1. Aigne Corp. reports the following for November. Compute the controllable overhead variance 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

2. Compute the volume variance for November.