Big Z, Inc. manufactures music CDs. Big Z planned to produce 108,000 CDs during the coming year for which the standard cost for each CD is $4.10 as follows:

Plastic (0.25 pounds at $6.00 per pound) $1.50

Labor (0.10 hours at $12.00 per hour) 1.20

Overhead ($0.80 fixed and $0.60 variable) 1.40

Total $4.10

The following information summarizes Big Zs results for the year:

Actual production 110,000 CDs Actual variable overhead $60,000 Actual fixed overhead $83,000

How much is the overhead controllable variance?

A)$4,510 favorable

B)$6,000 favorable

C)$3,488 favorable

D)$9,400 favorable