Haley Fans manufactures and distributes circulators. The standard and actual costs for the manufacture of circulators are as follows:

Standard Costs	Actual Costs
Variable cost, $24 per unit	Total variable cost, $12,300
Fixed cost, $40 per unit	Total fixed cost, $19,250

Budgeted factory overhead was $32,000. Overhead applied is based on the number of circulator units produced. The company estimated that 500 circulators would be produced, however only 480 were produced. How much is Haleys controllable overhead variance?

A. $800 unfavorable

B. $830 favorable

C. $450 favorable

D. $30 unfavorable