Levelor Company's flexible budget shows $10,690 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 $2.00 per direct labor hour based on a budgeted operating level of 6,100 direct labor hours (90% of capacity). If overhead actually incurred was $11,161 during May, the controllable variance for the month was: