Nanna Plastics Corp Inc. began this month with a budget for 100,000 hours of production in the Weaving Department. The department has a full capacity of 150,000 hours under normal conditions. The budgeted overhead at the planned volumes at the beginning of this month was as follows:
Variable Overhead $1,200,000
Fixed Overhead 750,000
Total $1,950,000
The actual factory overhead was $1,985,000 for the month. The actual factory overhead was as budgeted. During the month, the Weaving Department had standard hours at actual production volume of 105,500 hours.
Determine the variable factory overhead controllable variance.