Factory overhead controllable veriance Avarado Company produced 8,000 units of product that requed 7.5 exanderd direct labor hours per unit. The standard varlable owertiead cast per unit is $1.45 per direct fabor hour. The actual variable factory overhead was $35,900. Detemine the variable factorv overheod controllable variance: f nter a favorable variance as a negative number using o minus sign and an unfavorable variance as a positive number