Levelor Company's flexible budget shows $10,730 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 $2.20 per direct labor hour based on a budgeted operating level of 6,140 direct labor hours (90% of capacity). If overhead actually incurred was $11,205 during May, the controllable variance for the month was: