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 $210 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 $2,109 favorable. $470 unfavorable. $470 favorable $2309 unfavorable