Factory Overhead Controllable Variance

Alvarado Company produced $3,400$ units of product that required $3$ standard direct labor hours per unit. The standard variable overhead cost per unit is $$2\mathrm{.}40$ per direct labor hour. The actual variable factory overhead was $$23,890.$

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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