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Factory Overhead Controllable Variance Bellingham Company produced 1 5 , 0 0 0 units of product that required 4 standard direct labor hours per unit.

Factory Overhead Controllable Variance
Bellingham Company produced 15,000 units of product that required 4 standard direct labor hours per unit. The standard variable overhead cost per unit is $0.90 per direct labor hour. The actual variable factory overhead was $52,770. 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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