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The standard costs and actual costs for factory overhead for the manufacture of $2,600$ units of actual production are as follows:

Standard Costs

Line Item Description Value

Fixed overhead $($based on $10,000$ hours$)3$ hours per unit at $$0\mathrm{.}72$ per hour

Variable overhead $3$ hours per unit at $$1\mathrm{.}97$ per hour

Actual Costs

Total variable cost, $$17,800$

Total fixed cost, $$8,100$

The variable factory overhead controllable variance is

a$.$ $$2,434$ favorable

b$.$ $$1,947$ favorable

c$.$ $$0$

d$.$ $$2,434$ unfavorable