Factory Overhead Controllable Variance

Bellingham Company produced 4,300 units of product that required 8.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $3.80 per direct labor hour. The actual variable factory overhead was $135,700. 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

FavorableUnfavorable