How do you find FOH controllable?

Instructions Through the gross profit for Baxter Company using the following information. Baxter Company sold 8,600 units at $130 per unit. Normal production is 9,000 units. Actual yards used: 43,240 yards at $6.25 per yard Actual hours worked: 21,250 at $14.90 per hour Standard: 5 yards per unit at $6.30 per yard Standard: 2.50 hours per unit at $15.00 Standard: variable overhead $1.05 per unit Standard: fixed overhead $198,000 (budgeted and actual amount) Actual total factory overhead: $236,000 Required: Prepare an income statement for the year ended December 31. Do not round fixed overhead rate calculation when determining fixed factory overhead volume variance. Enter all amounts as positive numbers. Income Statement Shaded cells have feedback Score: 38/50 Baxter Company Income Statement Through Gross Profit For the Year Ended December 31 $1,118,000.00* 791,630.00 $326,370.00 1 Sales 2Cost of goods sold-at standard Gross profit-at standard Favorable Unfavorable 5 Less variances from standard cost 6Direct materials price (2,162.00) 1,512.00* Direct materials quantity 8 Direct labor rate 9 Direct labor time 10 Factory overhead controllable 11 Factory overhead volume 12 Gross profit-actual (2,125.00) (3,750.00) 8,800.00