A company's flexible budget for 48,000 units of production showed variable overhead costs of $72,000 and fixed overhead costs of $62,000. The company incurred overhead costs of $122,800 while operating at a volume of 40,000 units. The total controllable cost variance is:

Select one:

$1,200 unfavorable.

$15,200 favorable.

$13,200 unfavorable.

$13,200 favorable.

$800 unfavorable.

$800 favorable.

$1,200 favorable.