Revell Industries' flexible budget reveals $10,620 of overhead at 75% of capacity, which was the operating level achieved during August. However, based on a budgeted operating level of 6,030 direct labor hours (90% of capacity), the company applied overhead to production during August at a rate of $2.10 per direct labor hour. If overhead actually incurred was $11,084 during August, the controllable variance for the month was: O A. $464 unfavorable. OB. $2,043 favorable. O C. $2,043 unfavorable OD. $464 favorable. OE.S1,579 favorable.