In October, Ayayai Inc. reports 44,300 actual direct labor hours and incurs $233,000 of manufacturing overhead costs. Standard hours allowed for the month's production is 45,100 hours. Ayayai's predetermined overhead rate is $5.00 per direct labor hour. The flexible manufacturing overhead budget shows that budgeted costs are $3.80 variable per direct labor hour and $83,000 fixed. Compute the manufacturing overhead controllable variance. Identify whether the variance is favorable or unfavorable. Total manufacturing overhead controllable variance $ eTextbook and Media Save for Later Assistance Used Attempts: 0 of 3 used Submit Answer