The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows:

	Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.71 per hour
Variable overhead	3 hours per unit at $1.95 per hour
Actual Costs
Total variable cost, $18,100
Total fixed cost, $7,900

The variable factory overhead controllable variance is

a.$2,305 favorable

b.$1,844 favorable

c.$2,305 unfavorable

d.$0