Factory Overhead Controllable Variance

Alvarado Company produced $15,400$ units of product that required $4$ standard direct labor hours per unit. The standard variable overhead cost per unit is $$1\mathrm{.}00$ per direct labor hour. The actual variable factory overhead was $$50,830.$

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.

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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.

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The variable factory overhead controllable variance is the difference between the actual variable overhead costs and the budgeted variable overhead for actual production.