(TCO 5) Yourtube Company uses a standard cost system and prepared the following budget at normal capacity for the month of January.

Direct labor hours 24,000 Variable factory overhead $ 48,000 Fixed factory overhead $108,000 Total factory overhead per DLH $6.50 Actual data for January were as follows: Direct labor hours worked 22,000 Total factory overhead $147,000 Standard DLH allowed for the capacity attained 21,000 Using the two-way analysis of overhead variances, what is the budget (controllable) variance for January?

$3,000

$13,500 unfavorable

$9,000 favorable

$10,500 unfavorable