Factory Overhead Controllable Variance Alvarado Company produced 8,000 units of product that required 7.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $1.45 per direct labor hour. The actual variable factory overhead was $85,900. 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. 1,100 X Favorable Feedback Check My Work The variable factory overhead controllable variance is the difference between the actual variable overhead costs and the budgeted variable overhead for actual production.