The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhead and $1.30 for fixed factory overhead) based on 100% of normal capacity of 80,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 15,000 units during August were as follows:
|Actual:||Variable factory overhead||
|Fixed factory overhead||
|Standard hours allowed for units produced:||60,000 hours|
What is the amount of the variable factory overhead controllable variance?