Factory Overhead Controllable Variance Bellingham Company produced 5,900 units of product that required 3.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $5.30 per direct labor hour. The actual variable factory overhead was $106,385. Determine the variable factory overhead controllable variance. Enter a favorable variance as a ne?ative number using a minus sign and an unfavorable variance as a positive number