In October, Glazier Inc. reports 42,000 actual direct labor hours and incurs $194,000 of manufacturing overhead costs. Standard hours allowed for the month's production is 40.000 hours. Glazier'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 $60,000 foxed. Compute the manufacturing overhead controllable variance. Identify whether the variance is favorable or unfavorable. Total manufacturing overhead controllable variance $