What does the manufacturing overhead controllable variance measure? A) Whether a company incurred more or less fixed manufacturing overhead costs compared to the amount of manufacturing overhead applied. B) The efficiency of using variable manufacturing overhead resources. C) Whether a company incurred more or less manufacturing overhead costs than allowed. D) Whether the production manager is able to control the production facility. The standard rate of pay is $10 per direct labor hour. If the actual direct labor cost was $58, 800 for 6,000 direct labor hours worked, the direct labor price variance is A) $1, 200 favorable. B) $1, 500 favorable. C) $1, 200 unfavorable. D) $1, 500 unfavorable