I tried for Controllable Overhead Variance = 53580 - 15000 (8*6000) = -9420 and that didnt work, so can someone please help me. I leave like if correct.

Exercise 11-11 Your answer is partially correct. Try again. At the start of 2018, Golden Express Company determined its standard labor cost to be 2.10 hours per unit at $12.00 per hour. The budget for variable overhead was $8 per unit, and budgeted fixed overhead was $15,000 for the year. Expected annual production was 6,000 units. During 2018, the actual cost of labor was $13 per hour. Golden Express produced 4,400 units requiring 11,500 direct labor hours. Actual overhead for the year was $53,580. Calculate labor rate and efficiency variances and the controllable overhead variance and the overhead volume variance. (Round intermediate calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.) Labor Rate Variance 11500 Unfavorable Labor Efficiency Variance 27120 | Unfavorable Controllable Overhead Variance 5580 T Unfavorable Overhead Volume Variance 4000 Favorable Click if you would like to Show Work for this question: Open Show Work