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*20. If the $9 per hour overhead rate in Question 12 in- cludes $5 variable, and actual overhead… 1 answer below » *20. If the $9 per hour overhead rate in Question 12 in- cludes $5 variable, and actual overhead costs were $248,000, what is the overhead controllable variance for June? The normal capacity hours were 28,000. Is the variance favorable or unfavorable? *21. What is the purpose of computing the overhead volume variance? What is the basic formula for this variance? Nov 30 2015 04:48 PM