The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhead and $1.30 for fixed factory overhead) based on 100% of normal capacity of 80,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 15,000 units during August were as follows:

Actual: Variable factory overhead $360,000

Fixed factory overhead 104,000

Standard hours allowed for units produced: 60,000 hours

What is the amount of the variable factory overhead controllable variance?

a.$14,000 unfavorable

b.$12,000 favorable

c.$26,000 unfavorable

d.$12,000 unfavorable