Price Company's flexible budget shows $10,710 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 6,120 direct labor hours (90% of capacity). If overhead actually incurred was $11,183 during May, the controllable variance for the month was: A) $ 473 unfavorable. B) $ 473 favorable. C) $1,530 favorable. D) $1,530 unfavorable. E) $1,057 favorable