At zero direct labor hours in a flexible budget graph, the total budgeted cost line intersects the vertical axis at $36000. At 12000 direct labor hours, a horizontal line drawn from the total budgeted cost line intersects the vertical axis at $132000. Fixed and variable costs may be expressed as $36000 fixed plus $8 per direct labor hour variable. $96000 fixed plus $8 per direct labor hour variable. $96000 fixed plus $3 per direct labor hour variable. $36000 fixed plus $11 per direct labor hour variable. Sheridan Manufacturing Co.'s operates 3 profit centers. The clothing center's static budget at 6300 units of production includes $31500 for direct labor, $6300 for direct materials, $12600 for variable factory overhead, and controllable fixed costs of $25900. Actual activity was 6050 units with actual costs of $30800 for direct labor, $11980 for variable factory overhead, controllable fixed costs of $26200, and $6350 for direct materials. All units produced were budgeted to be sold for $17 each. Actual sales totaled $104080. What variance will appear on the performance report for controllable margin? $1030U.$1330F.$200F.$750F