Factory Overhead Controllable Variance Encinas Company produced 2,300 units of product that required 3 standard hours per unit. The standard variable overhead cost per unit is $1.90 per hour. The actual variable factory overhead was $11,905. 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 Feedback Check My Work The variable factory overhead is the difference between the actual variable overhead costs and the budgeted variable overhead for actual production