A company's flexible budget for the range of 53,000 units to 63,000 units of production showed variable overhead costs of $2 per unit and fixed overhead costs of $104,400. The company incurred total overhead costs of $215,760 while operating at a volume of 58,000 units. The total controllable cost variance is:

China's new 5 percent tax on disposable wooden chopsticks, reflecting concerns about deforestation, has been praised by environmentalists. the move is hitting hard at the japanese, who consume 25 billion set of wooden chopsticks annually. almost all of the chopsticks used in japan come from china. the reuirements for chinese manufacturers of wooden chopsticks to pay the 5 percent tax is a factor in their external environment.