Current Attempt in Progress

In October, Marigold Inc. reports $42,800$ actual direct labor hours and incurs $$210,000$ of manufacturing overhead costs. Standard hours allowed for the month's production is $42,300$ hours. Marigold's predetermined overhead rate is $$5\mathrm{.}00$ per direct labor hour.

The flexible manufacturing overhead budget shows that budgeted costs are $$3\mathrm{.}80$ variable per direct labor hour and $$68,000$ fixed.

Compute the manufacturing overhead controllable variance. Identify whether the variance is favorable or unfavorable.

Total manufacturing overhead controllable variance

$