Universal Company uses a standard cost system and prepared the following budget at normal capacity for the month of January: Direct labor hours 24,000 Variable manufacturing overhead $48,000 Fixed manufacturing overhead $108,000 Total manufacturing overhead per DLH 6.5 Actual data for January were as follows: Direct labor hours worked 22,000 Total manufacturing overhead $157,000 Standard DLH allowed for capacity attained 22,500 Using the two-way analysis of overhead variances, what is the budget (controllable) variance for January? Is it favorable (F) or unfavorable (U)