In October, Pine Company reports 19,500 actual direct labor hours, and it incurs $216,000 of manufacturing overhead costs. Standard hours allowed for the work done is 24,000 hours. The predetermined overhead rate is $9.15 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $7.55 variable per direct labor hour and $45,300 fixed. Compute the overhead controllable variance. (Round answer to 0 decimal places, e.g. 125.) Overhead Controllable Variance $