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:

	Standards	Actual
Materials	1.1 pounds @ $2.40 a pound	6,400 pounds purchased for $15,040; 6,450 pounds used
Labor	0.10 hours @ $14.00 per hour	620 hours @ $14.30 per hour
Variable overhead	$8,400	$9,500
Fixed overhead	$4,800	$4,850

How much is the overhead controllable variance?

	a)	$1,355 unfavorable
	b)	$940 unfavorable
	c)	$490 unfavorable
	d)	$490 favorable
	e)	940 favorable