In October, Sunland Company reports 19,900 actual direct labor hours, and it incurs $127,500 of manufacturing overhead costs. Standard hours allowed for the work done is 25,500 hours. The predetermined overhead rate is $5.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $3.60 variable per direct labor hour and $50,000 fixed. Compute the overhead controllable variance. Overhead Controllable Variance $ 77500 Favorable