Use this information for Bonny Company to answer the question that follows.

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 @ $0.74 per hour
Variable overhead	3 hours per unit @ $1.93 per hour
Actual Costs
Total variable overhead cost, $18,200
Total fixed overhead cost, $8,200

The variable factory overhead controllable variance is

a. $2,567 unfavorable

b. $2,054 favorable

c. $2,567 favorable

d. $0