A company's flexible budget for the range of 36,000 units to 44,000 units of production showed variable overhead costs of $2.70 per unit and fixed overhead costs of $65,000. The company incurred total overhead costs of $163,800 while operating at a volume of 40,000 units. The total controllable cost variance is: Multiple Choice $1600 favorable $9.200 unfavorable $9.200 favorable $1600 unfavorable $8.000 favorable