1.) ItlaGeno Company produces widgets. The following information is provided concerning its standard cost system for the year:

Standard Data		Actual Data
Budgeted production	3,300 units	Actual production	3,600 units
Budgeted fixed overhead	$2.50 per hour	Labor hours worked	7,100
Budgeted variable overhead	$1.60 per hour	Actual overhead	$31,600
Labor	2.0 hours

How much is the overhead controllable variance?