In October, Carla Vista Company reports 18,700 actual direct labor hours, and it incurs $161,600 of manufacturing overhead costs. Standard hours allowed for the work done is 20,200 hours. The predetermined overhead rate is $8.15 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $6.25 variable per direct labor hour and $46,800 fixed. Compute the overhead controllable variance. Overhead Controllable Variance $