Factory Overhead Controllable Variance Alvarado Company produced 2,600 units of product that required 6.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $5.50 per direct labor hour. The actual variable factory overhead was $97,040. 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. $