A company's flexible budget for 54,000 units of production showed variable overhead costs of $97,200 and fixed overhead costs of $70,000. The company incurred overhead costs of $151,540 while operating at a volume of 46,000 units. The total controllable cost variance is:

$1,260 favorable.

$1,260 unfavorable.

$15,660 favorable.

$15,660 unfavorable.

$17,660 favorable.