In October, Sarasota Inc. reports 43,500 actual direct labor hours and incurs $219,000 of manufacturing overhead costs. Standard hours allowed for the month's production is 43,400 hours. Sarasota's predetermined overhead rate is $5.00 per direct labor hour. The flexible manufacturing overhead budget shows that budgeted costs are $3.80 variable per direct labor hour and $75,000 fixed. Compute the manufacturing overhead controllable variance. Identify whether the variance is favorable or unfavorable. Total manufacturing overhead controllable variance SA $