The standard costs and actual costs for factory overhead for the manufacture of $2,700$ units of actual production are as follows:

Standard Costs

Fixed overhead $($based on $10,000$ hours$)3$ hours per unit at $$0\mathrm{.}72$ per hour

Variable overhead

$3$ hours per unit at $$1\mathrm{.}93$ per hour

Actual Costs

Total variable cost, $$17,900$

Total fixed cost, $$8,000$

The variable factory overhead controllable variance is

a$.$ $$2,267$ unfavorable

b$.$ $$2,267$ favorable

c$.$ $$1,814$ favorable

d$.$ $$0$