Factory Overhead Controllable Variance

Bellingham Company produced 2,600 units of product that required 1.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $4.00 per direct labor hour. The actual variable factory overhead was $15,320. 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. $