Reference: 21_07
Montaigne Corp -The Controllable Variance Is:
A) $1,295U
B) $1,295F
C) $2,400U

Reference: 21_07
Montaigne Corp. has the following information about its standards and production activity in November:
$\begin{array}{llr} \text { Actual total factory overhead incurred } &\$28,175\\ \text { Standard factory overhead:} &\\ \text { Variable overhead } &\text { \( \$ 3.10 \) per unit}\\\& \text { produced}\\ \text { Fixed overhead} &\\ \text { \( (\$ 12,000 / 6,000 \) estimated units to be produced) } &\text { \( \$ 2 \) per unit }\\ \text { Actual units produced } &\text { 4,800 units}\\\end{array}$

-The controllable variance is:

A) $1,295U
B) $1,295F
C) $2,400U
D) $2,400F
E) $3,695U