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Frogue Corporation Uses a Standard Cost System Refer to the Information Provided for Frogue Company

question 58

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Frogue Corporation uses a standard cost system. The following information was provided for the period that just ended: $2.50 Actual price per kilogram 31,000 Actual lilograms of material used $18.10 Actual hourly labor rate 4.900 lahor hrs  Actual hmurs of morhuction $2.80 Standard price per kilogram 6 kilograms  Standard kilograms per completed urit $18.00 Standard hourly labor rate 1 hr.  Standard time per completed urit $34,900 Actual total factory overhead $18,000 Actual fixed factory overhead $1.20 per labor hour  Standard fixed factory overhead rate $3.80 per labor hour  Standard variable factory overhead rat 15,000 hours  Maximum plant capacity 5,000 Units completed churing the period \begin{array}{ll}\$ 2.50 & \text { Actual price per kilogram } \\31,000 & \text { Actual lilograms of material used } \\\$ 18.10 & \text { Actual hourly labor rate } \\4.900 \text { lahor hrs } & \text { Actual hmurs of morhuction }\\\$ 2.80 & \text { Standard price per kilogram } \\6 \text { kilograms } & \text { Standard kilograms per completed urit } \\\$ 18.00 & \text { Standard hourly labor rate } \\1 \text { hr. } & \text { Standard time per completed urit } \\\$ 34,900 & \text { Actual total factory overhead }\\\$ 18,000 & \text { Actual fixed factory overhead } \\\$ 1.20 \text { per labor hour } & \text { Standard fixed factory overhead rate } \\\$ 3.80 \text { per labor hour } & \text { Standard variable factory overhead rat } \\15,000 \text { hours } & \text { Maximum plant capacity } \\5,000 & \text { Units completed churing the period }\end{array}

Refer to the information provided for Frogue Company. The variable factory overhead controllable variance is:


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