5. Factory Overhead Controllable Variance

Venneman Company produced 14,000 units of product that required 4 standard hours per unit. The standard variable overhead cost per unit is $0.80 per hour. The actual variable factory overhead was $46,100. 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. $__________ Unfavorable