Budgeted overhead for Bramble Corp. at normal capacity of 55000 direct labor hours is $8 per hour for variable overhead and $2 per hour for fixed. In May, $562000 of overhead was incurred in working 54000 hours when 59000 was the standard hours allowed. The overhead controllable variance is $50000 favorable. $28000 unfavorable. $20000 favorable. $28000 favorable