inal Part 2 Factory Overhead Controllable Variance Bellingham Company produced 5,600 units of product that required 5.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $3.80 per direct labor hour. The actual variable factory overhead was $113,650. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number