In October, Glaziers Inc. reports 42,000 actual direct labor hours and incurs $194,000 of manufacturing overhead costs. Standard hours allowed for the month production is 40,000 hours.Glaziers predetermined overhead rate is five dollars per direct labor hour.

The flexible manufacturing overhead budget shows that budgeted costs are $3.80 variable per direct labor hour and $60,000 fixed.

Computer manufacturing overhead controllable variance. Identify whether th