Calculator Factory Overhead Controllable Variance Bellingham Company produced 2,600 units of product that required 4.5 standard hours per unit. The standard variable overhead cost per unit is $6.90 per hour. The actual variable factory overhead was $82,910. 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. Production Budget Renegade Inc. projected sales of 72,000 personal joumals for 20Y6. The estimated January 1, 2046, Inventory is 3,600 units, and the desired December 31, 2016, inventory is 7,000 units. What is the budgeted production (in units) for 2046? units