Factory Overhead Controllable Variance

Bellingham Company produced 2,700 units of product that required 6.5 standard hours per unit. The standard variable overhead cost per unit is $3.10 per hour. The actual variable factory overhead was $56,745. 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. $fill in the blank 1