The following data is given for the Walker Company:

Budgeted production 1,000 units

Actual production 980 units

Materials:

Standard price per lb $2.00

Standard pounds per completed unit 12

Actual pounds purchased and used in production 11,800

Actual price paid for materials $23,000

Labor:

Standard hourly labor rate $14 per hour

Standard hours allowed per completed unit 4.5

Actual labor hours worked 4,560

Actual total labor cost $62,928

Overhead:

Actual and budgeted fixed overhead $27,000

Standard variable overhead rate $3.50 per standard direct labor hour

Actual variable overhead costs $15,500

Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is:

a.

$65 unfavorable.

b.

$65 favorable.

c.

$250 unfavorable.

d.

$250 favorable.