In October, Pine Company reports 19,100 actual direct labor hours, and it incurs $167,200 of manufacturing overhead costs.

In October, Pine Company reports 19,100 actual direct labor hours, and it incurs $167,200 of manufacturing overhead costs. Standard hours allowed for the work done is 20,900 hours. The predetermined overhead rate is $8.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $6.40 variable per direct labor hour and $47,400 fixed.

Compute the overhead controllable variance.