Amena's flexible budget for the range of 35,000 units to 45,000 units of production showed variable overhead costs of $2.25 per unit and fixed overhead costs of $85,000. The company incurred total overhead costs of $171,000 while operating at a volume of 40,000 units. The total controllable cost variance is:

		$11,250 unfavorable
		$4,000 favorable
		$6,800 favorable
		$15,250 unfavorable