In October, Waterway Company reports $26,880$ actual direct labor hours, and it incurs $$151,040$ of manufacturing overhead costs. Standard hours allowed for the work done is $26,368$ hours. The predetermined overhead rate is $$6$ per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $$4$ variable per direct labor hour and $$64,000$ fixed.

Compute the overhead controllable variance.

verhead Controllable Variance

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