Use this information to answer the question that follow.

The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.73 per hour
Variable overhead	3 hours per unit @ $1.95 per hour
Actual Costs
Total variable cost, $18,200
Total fixed cost, $8,000

The variable factory overhead controllable variance is

a. $3,575 favorable

b. $0

c. $2,860 favorable

d. $3,575 unfavorable