Brief Exercise 11-10 Partially correct answer. Your answer is partially correct. Try again. In October, Pine Company reports 21,100 actual direct labor hours, and it incurs $125,000 of manufacturing overhead costs. Standard hours allowed for the work done is 25,000 hours. The predetermined overhead rate is $5.15 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $3.25 variable per direct labor hour and $47,200 fixed. Compute the overhead controllable variance. (Round answer to 0 decimal places, e.g. 125.) Overhead Controllable Variance $Entry field with incorrect answer now contains modified data 3750 Entry field with correct answer