In October, Sandhill Company reports $21,100$ actual direct labor hours, and it incurs $$125,000$ of manufacturing overhead costs. Standard hours allowed for the work done is $25,000$ hours. The predetermined overhead rate is $$5\mathrm{.}15$ per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $$3\mathrm{.}25$ variable per direct labor hour and $$47,200$ fixed.

Compute the overhead controllable variance.

Overhead Controllable Variance $

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