Respuesta :

Based on the information given the controllable variance is:$1,600.

Controllable variance

Using this formula

Controllable variance=Actual total overhead -Budgeted total overhead at actual units produced

Let plug in the formula

Controllable variance=$12,000-$10,400

Controllable variance=$1,600

Inconclusion the controllable variance is:$1,600.

Learn more about the controllable variance here:https://brainly.com/question/24304293