When Richardson Corporation prepared its budget for 2011, it estimated fixed overhead of $540,000 ($45,000 per month) and variable overhead at $3.00 per unit produced. The company planned to produce 48,000 units during the year at a rate of 4,000 units each month. During April, the company produced 3,800 units and total overhead costs were $59,000. What is the controllable overhead variance for the month?

Gruppo di scelte delle risposte

$600 favorable.

$2,250 unfavorable.

$2,600 unfavorable.

$2,000 unfavorable.