The standard costs and actual costs for factory overhead for the manufacture of $2,800$units of actual production are as follows:

$\backslash$table$[[$Standard Costs$],[$Fixed overhead $($based on $10,000$ hours$),3$ hours per unit at $$0\mathrm{.}76$ per hour$],[$Variable overhead,$3$ hours per unit at $$1\mathrm{.}96$ per hour$]]$

Actual Costs

Total variable cost, $$17,800$

Total fixed cost, $$8,000$

The variable factory overhead controllable variance is

a$.$ $$1,336$ unfavorable

b$.$ $$1,069$ favorable

c$.$ $$1,336$ favorable

d$.$ $$0$