Brief Exercise 23-10 In October, Pine Company reports 21,600 actual direct labor hours, and it incurs $138,000 of manufacturing overhead costs. Standard hours allowed for the work done is 23,000 hours. The predetermined overhead rate is $6.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $4.30 variable per direct labor hour and $43,700 fixed. Compute the overhead controllable variance. (Round answer to 0 decimal places, e.g. 125.) overhead Controlable Variances Click if you would like to Show Work for this question: Open Show Work LINK TO TEX