Eminem, Inc. manufactures music CDs. At the start of 2021, Eminem planned to produce 110,000 CDs for which the standard cost for each CD is:

Plastic (0.25 pounds at $6.00 per pound)	$1.50
Labor (0.10 hour at $12.00 per hour)	1.20
Overhead ($0.70 fixed and $0.90 variable)	1.60
Total	$4.30

Overhead is allocated based on the number of units produced. Eminem isolates material purchase variances at the point of purchase. The following information summarizes Eminems results for 2021:

Actual production	112,000 CDs
Actual variable overhead	$91,000
Actual fixed overhead	$85,500

How much is the controllable overhead variance for 2021?

	a)	$4,400 favorable
	b)	$1,300 favorable
	c)	$1,600 favorable
	d)	$5,000 favorable
	e)	$1,800 favorable