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Cullumber Manufacturing Co.'s operates 3 profit centers. The clothing center's static budget at 6400 units of production includes $32000 for direct labor, $6400 for direct materials, $12800 for variable factory overhead, and controllable fixed costs of $24200. Actual activity was 6200 units with actual costs of $31560 for direct labor, $12280 for variable factory overhead, controllable fixed costs of $24300, and $6510 for direct material5. All units produced were budgeted to be sold for $18 each. Actual sales totaled $112750. What variance will appear on the performance report for controllable margin? $8504. \$860F. $950F1 \$300F