Paramount Pictures finished compiling the financial data on their Comedy Division (profit center), which just released the 2017 instant-classic Daddy's Home 2. The financial data can be seen below: Note: Corporate depreciation is considered a non-controllable cost for the Comedy Division Calculate the variance in controllable margin for the Comedy Division: $27,000,000 Favorable $25,000,000 Favorable $23,000,000 Favorable $23,000,000 Unfavorable None of the above