Barret Hospital is interested in analyzing overhead related to laundry services. The hospital administrator estimated that monthly fixed costs would be $90,000, and variable costs would be $3.00 per patient day. During the month of September, the hospital had 19,000 patient days. Total laundry costs were $176,000.

Required

Analyze laundry costs for the month of September, using the procedures for calculating a controllable overhead variance. Is the variance favorable or unfavorable?