In October, Crane Company reports 19,300 actual direct labor hours, and it incurs $202,400 of manufacturing overhead costs. Standard hours allowed for the work done is 25,300 hours. The predetermined overhead rate is $8.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted cost5 are $6.20 variable per direct labor hour and $42,400 fixed. Compute the overhead controllable variance. Overhead Controllable Variance