In October, Pine Company reports 19,700 actual direct labor hours, and it incurs $243,000 of manufacturing overhead costs. Standard hours allowed for the work done is 24,300 hours. The predetermined overhead rate is $10.15 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $8.55 variable per direct labor hour and $40,900 fixed. Compute the overhead controllable variance. (Round answer to 0 decimal places, e.g. 125.) Overhead Controllable Variances