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 @ $0.77 per hour
Variable overhead	3 hours per unit @ $1.96 per hour
Actual Costs
Total variable cost, $17,800
Total fixed cost, $8,100

The amount of the variable factory overhead controllable variance is

a.$1,336 favorable

b.$1,336 unfavorable

c.$0

d.$1,069 favorable