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

Direct labor hours	24,000
Variable factory overhead	$ 48,000
Fixed factory overhead	$108,000
Total factory overhead per DLH	$6.50
Actual data for January were as follows:
Direct labor hours worked	22,000
Total factory overhead	$147,000
Standard DLH allowed for the capacity attained	21,000

Using the two-way analysis of overhead variances, what is the budget (controllable) variance for January?

a) $3,000 b)$13,500 unfavorable c)$9,000 favorable d)$10,500 unfavorable