Fogel Co. expects to produce 119,000 units for the year. The company's flexible budget for 119,000 units of production shows variable overhead costs of $166, 600 and fixed overhead costs of $129,000. For the year, the company incurred actual overhead costs of $259, 800 while producing 113,000 units. Compute the controllable overhead variance. (Round cost per unit to 2 decimal places.)