Budgeted overhead for Sunland Company at normal capacity of 30000 direct labor hours is $6 per hour variable and $4 per hour fixed. In May, $302400 of overhead was incurred in working 31500 hours when 32000 standard hours were allowed. The overhead controllable variance is

a) $5000 favorable

b) $17600 favorable

c) $9600 favorable

d) $17600 unfavorable