Factory Overhead Controllable Variance Bellingham Company produced 6,500 units of product that required 5.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $5.10 per direct labor hour. The actual variable factory overhead was $187,245. 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. Favorable Unfavorable