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Calculate the variable factory overhead controllable variance using the above information:
Office Furniture
Tangible items such as desks, chairs, and filing cabinets that are used in an office environment.
Cash
A company's currency or currency equivalents that can be accessed immediately or at short notice.
Expenses
Costs incurred in the process of generating revenue, typically categorized into operating and non-operating expenses.
Revenues
The total amount of money received or accrued by a business from its normal business operations.
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