Factory Overhead Controllable Variance Bellingham Company produced 4,600 units of product that required 7.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $3.60 per direct labor hour. The actual variable factory overhead was $127,060. 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. Unfavorable