2. Frogue Corporation uses a standard cost system. The following information was provided for the period that just ended: Actual price per kilogram Actual kilograms of material used Actual hourly labor rate Actual hours of production Standard price per kilogram Standard kilograms per completed unit Standard hourly labor rate Standard time per completed unit Actual total factory overhead Actual fixed factory overhead Standard fixed factory overhead rate Standard variable factory overhead rate Maximum plant capacity Units completed during the period $2.50 31,000 $18.10 4,900 labor hrs. $2.80 6 kilograms $18.00 1 hr. $34,900 $18,000 $1.20 per labor hour $3.80 per labor hour 15,000 hours 5,000 Required: Compute the variable factory overhead controllable variance