eBook Show Me How Calculator Factory Overhead Controllable Variance Bellingham Company produced 6,800 units of product that required 5.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $3.60 per direct labor hour. The actual variable factory overhead was $138,810. 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