Factory Overhead Controllable Variance

Lo$-$bed Company produced $4,000$ units of product that required four standard hours per unit. The standard variable overhead cost per unit is $$3\mathrm{.}00$ per hour. The actual variable factory overhead was $$51,240.$ Determine the varlable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

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Unfavorable $$