The following information was taken from the annual manufacturing overhead cost budget of Coen Company.
Variable manufacturing overhead costs $46,200
Fixed manufacturing overhead costs $27,720
Normal production level in labor hours 23,100
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 $75,600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours.
what is the Coen's controllable overhead variance ?