The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows:

	Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.77 per hour
Variable overhead	3 hours per unit at $1.96 per hour
Actual Costs
Total variable cost, $18,100
Total fixed cost, $8,000

The variable factory overhead controllable variance is

a.$2,812 favorable

b.$0

c.$2,250 favorable

d.$2,812 unfavorable