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 Haleys controllable overhead variance?

a)$480 unfavorable

b) $350 unfavorable

c) $450 unfavorable

d) $460 unfavorable

e) $830 unfavorable