The following information was taken from the annual manufacturing overhead cost budget of fergie manufacturing. variable manufacturing overhead costs $92,400 fixed manufacturing overhead costs $55,440 normal production level in labor hours 30,800 normal production level in units 5,775 standard labor hours per unit 4 during the year, 5,600 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $151,200. actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. overhead is applied on the basis of direct labor hours. fergie's controllable overhead variance is