In October, Pine Company reports 18,100 actual direct labor hours, and it incurs $100,500 of manufacturing overhead costs. Standard hours allowed for the work done is 20,100 hours. The predetermined overhead rate is $5.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $3.60 variable per direct labor hour and $40,000 fixed. Compute the overhead controllable variance. Overhead Controllable Variance