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

Standard Costs

Fixed overhead $($based on $10,000$ ?hours$)3$ ?hours per unit at $$0\mathrm{.}70$ ?per hour

Variable overhead

$3$ ?hours per unit at $$1\mathrm{.}94$ ?per hour

Actual Costs

Total variable cost, $$18,200$

Total fixed cost, $$8,200$

The variable factory overhead controllable variance is

a$.$ ?$$1,904$ ?favorable

b$.$ ?$$1,523$ ?favorable

c$.$ ?$$1,904$ ?unfavorable

d$.$ ?SO