At the start of $2022,$ Textile Express Company determined its standard labor cost to be $2\mathrm{.}25$ hours per unit at $$12\mathrm{.}00$ per hour. The budget for variable overhead was $$9$ per unit, and budgeted fixed overhead was $$15,000$ for the year. Expected annual production was $6,000$ units. During $2022,$ the actual labor rate was $$14\mathrm{.}25$ per hour. Textile Express produced $4,600$ units requiring $11,700$ direct labor hours. Actual overhead for the year was $$50,000.$

Required

Calculate the controllable overhead variance.

$$6,400$F

$$6,400$U

$$4,600$F

$$4,600$U

None of the above