Please solve

Cullumber Manufacturing Cois operates 3 profit centers. The clothing center's static budget at 6700 units of production includes $33500 for direct labor, $6700 for direct materials, $13400 for variable factory overhead, and controllable fixed costs of $25900. Actual activity was 6450 units with actual costs of $32830 for direct labor, $12770 for variable factory over head, controllable fixed costs of $26150, and $6770 for direct materials. All units produced were budgeted to be sold for $17 each. Actual sales totaled $110820. What variance will appear on the performance report for controllable margin? $1020U $150F. \$730F. $1270F