In October, Blue Company reports 21,100 actual direct labor hours, and it incurs $125,000 of manufacturing overhead costs. Standard hours allowed for the work done is 25,000 hours. The predetermined overhead rate is $5.15 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $3.25 variable per direct labor hour and $47,200 fixed. Compute the overhead controllable variance. Overhead Controllable Variance $