A company's flexible budget for 45,000 units of production showed variable overhead costs of $60, 750 and fixed overhead costs of $61,000. The company Incurred overhead costs of $109, 780 while operating at a volume of 37,000 units. The total controllable cost variance is: $1, 170 favorable. $1, 170 unfavorable. $11, 970 favorable. $11, 970 unfavorable. $13, 970 favorable