Levelor Company's flexible budget shows $10,680 of overhead at 75% of capacity, which was the operating level achieved during May. However, the company applied overhead to production during May at a rate of $2.10 per direct labor hour based on a budgeted operating level of 6,090 direct labor hours (90% of capacity). If overhead actually incurred was $11,150 during May, the controllable variance for the month was: Multiple Choice 0 $2.309 unfavorable O 0 $1639 favorable O $470 unfavorable $470 favorable $2,109 unfavorabl. $1,639 favorabl. $470 unfavorable. $470 favorabl. $2,109 favorabl