Brief Exercise 11-10 Your answer is partially correct. Try again. In October, Pine Company reports 18,800 actual direct labor hours, and it incurs $122,400 of manufacturing overhead costs. Standard hours allowed for the work done is 20,400 hours. The predetermined overhead rate is $6.25 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $4.75 variable per direct labor hour and $40,100 fixed. Compute the overhead controllable variance. (Round answer to O decimal places,e.g. 125.) Overhead Controllable Variance 3408 Favorable