1. What is the largest expense for most restaurants? a. labor costs b. food costs c. advertising costs d. marketing costs 2. What is the second largest expense for most restaurants? a. marketing costs b. food costs c. advertising costs d. labor costs Factory Overhead Controllable Variance Bellingham Company produced 4,300 units of product that required 7.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $5.10 per direct labor hour. The actual variable factory overhead was $159,545. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number 4,930 X Favorable $