Roger Hospital is interested in analyzing overhead related to laundry services. The haspital administrator estimated that monthly foxed costs would be $94,270, and variable costs would be $3.50 per patient day. During the meeth of September, the hospital had 18,000 patient days. Total laundry costs were $161,900. Analyze laundry costs for the month of September, using the procedures for calculating a controllable overhead variance. Is the variance faverable or unfavorable? (Enter variance as a positive number.) Controlable Overhead Variance