The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows:

	Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.79 per hour
Variable overhead	3 hours per unit at $1.90 per hour
Actual Costs
Total variable cost, $18,100
Total fixed cost, $8,200

The variable factory overhead controllable variance is