Current Attempt in ProgressIn October, Novak Inc. reports $43,100$ actual direct labor hours and incurs $$216,000$ of manufacturing overhead costs. Standard hours allowed for the month's production is $43,000$ hours. Novak's predetermined overhead rate is $$5\mathrm{.}00$ per direct labor hour.The flexible manufacturing overhead budget shows that budgeted costs are $$3\mathrm{.}80$ variable per direct labor hour and $$71,000$ fixed.Compute the manufacturing overhead controllable variance. Identify whether the variance is favorable or unfavorable.Total manufacturing overhead controllable variance