The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhad and $1.30 for fixed overhead) based on 100% 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 factory overhead controllable variance?

a. $12,000 unfavorable

b. $12,000 favorable

c. $14,000 unfavorable

d. $26,000 unfavorable