Question - In October, Roby Company reports 19,990 actual direct labor hours, and it incurs $236,226 of manufacturing overhead costs. Standard hours allowed for the work done is 25,020 hours. The predetermined overhead rate is $9.65 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $7.82 variable per direct labor hour and $43,950 fixed.
Compute the overhead controllable variance.