In October, Pine Company reports 20,300 actual direct labor hours, and it incurs $198,400 of manufacturing overhead costs. Standard hours allowed for the work done is 24,800 hours. The predetermined overhead rate is $8.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $6.50 variable per direct labor hour and $40,200 fixed. Compute the overhead controllable variance.

Overhead Controllable Variance $