In October, Pine Company reports 21,900 actual direct labor hours, and it incurs $151,900 of manufacturing overhead costs. Standard hours allowed for the work done is 21,700 hours. The predetermined overhead rate is $7.20 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $5.40 variable per direct labor hour and $44,300 fixed. Compute the overhead controllable variance. Overhead Controllable Variance $