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In October, Riverbed Inc. reports $43,400$ actual direct labor hours and incurs $$218,000$ of manufacturing overhead costs. Standard hours allowed for the month's production is $43,100$ hours. Riverbed's predetermined overhead rate is $$5\mathrm{.}00$ per direct labor hour.

The flexible manufacturing overhead budget shows that budgeted costs are $$3\mathrm{.}80$ variable per direct labor hour and $$74,000-$fixed.

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

Total manufacturing overhead controllable variance

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