Factory Overhead Controllable Variance

Alvarado Company produced $5,200$ units of product that required $7\mathrm{.}5$ standard direct labor hours per unit. The standard variable overhead cost per unit is $$4\mathrm{.}90$ per direct labor hour. The actual variable factory overhead was $$195,300.$

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.