Planet Company produced 6,800 units of product that required 3.75 standard hours per unit. The standard variable overhead cost per unit is $4.00 per hour. The actual variance factory overhead was $111,000. Determine the variable factory overhead controllable variance.

Question 18 options:

	$18,000 Unfavorable
	-$9,000 Favorable
	$9,000 Unfavorable
	-$18,000 Favorable