Tucker Company produced 7,400 units of product that required 3.40 standard hours per unit. The standard variable overhead cost per unit is $5.00 per hour. The actual variable factory overhead was...

Tucker Company produced 7,400 units of product that required 3.40 standard hours per unit. The standard variable overhead cost per unit is $5.00 per hour. The actual variable factory overhead was $123,280.

Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number.