A company's flexible budget for 38,000 units of production showed variable overhead costs of $38,000 and fixed overhead costs of $54,000. The company incurred overhead costs of $82,900 while operating at a volume of 30,000 units. The total controllable cost variance is: $1,100 favorable. $1,100 unfavorable. $9,100 favorable. $9,100 unfavorable. $11,100 favorable.