Brief Exercise 25-10 in October, Pine Company reports 19,900 actual direct labor hours, and t i curs $12.500 of manufacturing over eed costs. Standard houl ed ro the 0 e e s 2,100 e r. nr predetermined overhead rate is $s.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $3.60 variable per direct labor hour and Compute the overhead controlilable variance. (Round answer to 0 decimal places, e.g. 125.) Overhead Controllable Variance s