Barret Hospital is interested in analyzing overhead related to laundry services. The hospital administrator estimated that monthly fixed costs would be $90,000, and variable costs would be $3.00 per patient day. During the month of September, the hospital had 19,000 patient days. Total laundry costs were $176,000. Analyze laundry costs for the month of September, using the procedures for calculating a controllable overhead variance. Is the variance favorable or unfavorable? (Enter variance as a positive number.)

Controllable Overhead Variance

$enter controlled overhead variance as a dollar amount

select an option