Factory Overhead Controllable Variance Bellingham Company produced 4,700 units of product that required 4.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $6.80 per direct labor hour. The actual variable factory overhead was $140,510. 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. 3,310 X Favorable V Feedback Check My Work The variable factory overhead controllable variance is the difference between the actual variable overhead costs and the budgeted variable overhead for actual production.