A company's flexible budget for the range of 38,000 units to 50,000 units of production showed variable overhead costs of $4.00 per unit and fixed overhead costs of $77,000. The company incurred total overhead costs of $230,800 while operating at a volume of 40,000 units. The total controllable cost variance is:

Dozier company produced and sold 1,000 units during its first month of operations. it reported the following costs and expenses for the month: direct materials $ 69,000 direct labor $ 35,000 variable manufacturing overhead $ 15,000 fixed manufacturing overhead 28,000 total manufacturing overhead $ 43,000 variable selling expense $ 12,000 fixed selling expense 18,000 total selling expense $ 30,000 variable administrative expense $ 4,000 fixed administrative expense 25,000 total administrative expense $ 29,000 required: 1. with respect to cost classifications for preparing financial statements: a. what is the total product cost