The St. Augustine Corporation originally budgeted for $360,000 of fixed overhead at 100% normal production capacity. Production was budgeted to be 12,000 units. The standard hours for production were 5 hours per unit. The variable overhead rate was $3 per hour. Actual fixed overhead was $360,000 and actual variable overhead was $170,000. Actual production was 11,700 units.

The variable factory overhead controllable variance is

a.$9,000 favorable

b.$5,500 favorable

c.$9,000 unfavorable

d.$5,500 unfavorable