ABC uses a standard cost system. The following information was provided for the period that just ended:

Actual price per kilogram	$2.50
Actual kilograms of material used	31,000
Actual hourly labor rate	$18.10
Actual hours of production	4,900 labor hrs.
Standard price per kilogram	$2.80
Standard kilograms per completed unit	6 kilograms
Standard hourly labor rate	$18.00
Standard time per completed unit	1 hr.
Actual total factory overhead	$34,900
Actual fixed factory overhead	$18,000
Standard fixed factory overhead rate	$1.20 per labor hour
Standard variable factory overhead rate	$3.80 per labor hour
Maximum plant capacity	15,000 hours
Units completed during the period	5,000

The variable factory overhead controllable variance is:

a.	$6,000 favorable.
b.	$2,100 favorable.
c.	$2,100 unfavorable.
d.	$6,000 unfavorable.