Use this information to answer the question that follow.

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 @ $0.78 per hour
Variable overhead	3 hours per unit @ $1.98 per hour
Actual Costs
Total variable cost, $17,800
Total fixed cost, $7,800

The variable factory overhead controllable variance is

a.$1,762 unfavorable

b.$1,410 favorable

c.$0

d.$1,762 favorable