Yourtube Company uses a standard cost system and prepared the following budget at normal capacity for the month of January.

Direct labor hours24,000Variable factory overhead$ 48,000Fixed factory overhead$108,000Total factory overhead per DLH$6.50Actual data for January were as follows:Direct labor hours worked22,000Total factory overhead$147,000Standard DLH allowed for the capacity attained21,000Using the two-way analysis of overhead variances, what is the budget (controllable) variance for January?

$3,000

$13,500 unfavorable

$9,000 favorable

$10,500 unfavorable