1. Standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.77 per hour
Variable overhead	3 hours per unit @ $1.91 per hour
Actual Costs
Total variable cost, $18,100
Total fixed cost, $8,200

The amount of the variable factory overhead controllable variance is

a.$2,056 favorable

b.$0

c.$2,056 unfavorable

d.$1,645 favorable