1. 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 @ $0.76 per hour
   Variable overhead	3 hours per unit @ $1.90 per hour
   Actual Costs
   Total variable cost, $18,100
   Total fixed cost, $8,200

   The amount of the variable factory overhead controllable variance is

   a.$1,712 favorable

   b.$0

   c.$2,140 favorable

   d.$2,140 unfavorable