Bellingham Company produced 6,900 units of product that required 6.5 standard hours per unit. The standard variable overhead cost per unit is $5.90 per hour. The actual variable factory overhead was $260,645. 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.

23-2 Practice Exercises Factory Overhead Controllable Variance Bellingham Company produced 6,900 units of product that required 6.5 standard hours per unit. The standard variable overhead cost per unit is $5.90 per hour. The actual variable factory overhead was $260,645. 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. $