Budgeted overhead for Vaughn Manufacturing at normal capacity of $39000$ direct labor hours is $$11$ per hour for variable overhead and $$3$ per hour for fixed overhead. In May, $$568300$ of overhead was incurred in working $40950$ hours when $41450$ was the standard hours allowed. The overhead controllable variance is$$12000$ favorable.$$7000$ favorable.$ $12000$ unfavorable. $.$$$4650$ favorable.