Motorcycle Manufacturers, Inc. projected sales of 58,100 machines for the year. The estimated January 1 inventory is 6,160 units, and the desired December 31 inventory is 7,470 units. What is the budgeted production (in units) for the year? The following data relate to direct labor costs for the current period: Standard costs 7,100 hours at $11.10 Actual costs 6,100 hours at $10.40 What is the direct labor time variance? The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.79 per hour Variable overhead 3 hours per unit @ $1.94 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $8,000 The amount of the variable factory overhead controllable variance is