In October, Sheridan Company reports 18,100 actual direct labor hours, and it incurs $199,200 of manufacturing overhead costs. Standard hours allowed for the work done is 24,900 hours. The predetermined overhead rate is $8.25 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $6.65 variable per direct labor hour and $42,400 fixed. Compute the overhead controllable variance.

Overhead Controllable Variance

$___