Factory Overtsead Controllatile Varnance Beitingham Company produced 15,000 units af product that recaired 4 standard hours per unit. The standard vanable owerhead cost per unit is $0.90 per hour. The actual variable factory overhead was 552,770 . Determine the variable factory deverhead controliable variance, Enter a favorable variance as a negative number using a minus sign and an unfaverable variance as a posithe number. a The variable factory overtead coctrollable variance is the difference between the achal wariabie overhead costs and the budpeted variable overthebd for actual production