85. Steep, Inc. budgeted 6,000 cup holders for March. Each holder is sold for $12. Actual production for March was 6,300 cup holders. Manufacturing overhead is applied based on units produced. Standards and actual costs follow for March: Standards Actual Materials 1.1 pounds @ $2.40 a pound 6,400 pounds purchased for $15,040; 6,450 pounds used Labor 0.10 hours @ $14.00 per hour 620 hours @ $14.30 per hour Variable overhead $16,800 $18,400 Fixed overhead $9,600 $10,300 How much is the overhead controllable variance? $1,460 unfavorable $480 favorable tow? $2,300 unfavorable $980 favorable