Factory overhead controllable vartance Bellingham Company produced 15,300 units of product that required 4 stondard direct labor hours per unit. The standard variable overhead cost per unit is $1.00 per direct labor hour. The actual variabie factory overhead was $52,570. This information has been collected in the Microsoft Excel Online fle. Open the spreadsheet, perform the required analysis, and input your answers in the question below. tOpen spreadsheet Determine the variable factory overhead controliable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number, The following data is provided for Bellingham Company: Using formulas and cell references, perform the required analysis, and input your answer into the green cell in the Amount column. Select the corresponding type of variance in the dropdown in cell D14. Transfer the numeric result for the green entry cell C14 into the appropriate fields in CNOWV2 for grading