The following data are given for Bahia Company:

Budgeted production	1,050 units
Actual production	918 units
Materials:
Standard price per pound	$1.939
Standard pounds per completed unit	12
Actual pounds purchased and used in production	10,686
Actual price paid for materials	$21,906
Labor:
Standard hourly labor rate	$14.80 per hour
Standard hours allowed per completed unit	4.4
Actual labor hours worked	4,727.7
Actual total labor costs	$72,097
Overhead:
Actual and budgeted fixed overhead	$1,028,000
Standard variable overhead rate	$27.00 per standard labor hour
Actual variable overhead costs	$132,376
Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is