Factory Overhead Controllable Variance

Dvorak Company produced $1,000$ units of product that required three standard hours per unit. The standard variable overhead cost per unit is $$1\mathrm{.}40$ per hour. The actual variable factory overhead was $$4,000.$ 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.