Steep, Inc. budgeted 8,000 cup holders for March. Each holder is sold for $12. Actual production for March was 8,200 cup holders. Manufacturing overhead is applied based on units produced. Standards and actual costs follow for March: Materials Standards Actual 1.1 pounds @ $2.40 a pound 6.400 pounds purchased for $15,040, 6,450 pounds used Labor 0.10 hours Variable overhead $14.00 per hour $8,400 620 hours $14.30 per hour $9,500 Fixed overhead $4,800 $4,850 How much is the overhead controllable variance? O $1,355 unfavorable O5940 unfavorable O $400 unfavorable O $400 favorable 940 favorable