hw23.3

Factory Overhead Controllable Variance Alvarado Company produced 2,300 units of product that required 5 standard direct labor hours per unit. The standard variable overhead cost per unit is $2.30 per direct labor hour. The actual variable factory overhead was $27,400. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number