In October, Indigo Inc. reports 44,100 actual direct labor hours and incurs $233,000 of manufacturing overhead costs. Standard hours allowed for the month's production is 45,000 hours. Indigo'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 $81,000 fixed. Compute the manufacturing overhead controllable variance. Identify whether the variance is favorable or unfavorable. Total manufacturing overhead controllable variance $ Favorable