A company's flexible budget for the range of 32,000 units to 45,000 units of production showed variable overhead costs of $3.70 per unit and fixed overhead costs of $69.000. The company incurred total overhead costs of $189,800 while operating at a volume of 40,000 units. The total controllable cost variance is: Multiple Choice $2,400 favorable O $27.200 favorable $13,000 favorable