Your answer is partially correct. In October, Whispering Company reports 19.100 actual direct labor hours, and it incurs $201,600 of manufacturing overhead costs Standard hours allowed for the work done is 25,200 hours. The predetermined overhead rate is $8.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $6.20 variable per direct labor hour and $41,400 fixed. Compute the overhead controllable variance. Overhead Controllable Variance 2520 Unfavorable.