Standard Actual Variable overhead rate $3.35 Fixed overhead rate $1.80 Hours 18,900 17,955* Fixed overhead $46,000 Actual variable overhead $67,430 Total factory overhead $101,450 *Actual hours are equal to standard hours for units produced. The variable factory overhead controllable variance is

a.$7,280.75 unfavorable b.$8,981.75 favorable c.$7,280.75 favorable d.$8,981.75 unfavorable