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, $$22$ per unit

Total variable cost, $$12,300$

Fixed cost, $$40$ per unit

Total fixed cost, $$17,520$

Budgeted factory overhead was $$29,140.$ Overhead applied is based on the number of circulator units produced. The company estimated that $470$ circulators would be produced, however $480$ were produced. How much is Haley$$s controllable overhead variance?

$$480$ unfavorable

$$350$ unfavorable

$$450$ unfavorable

$$460$ unfavorable

$$830$ unfavorable