Budgeted overhead for Mangini Company at normal capacity of 30,000 direct labor hours is $6 per hour variable and $4 per hour fixed. In April, $310,000 of overhead was incurred in working 31,500 hours when 32,000 standard hours were allowed. What is the overhead controllable variance?
a. $2,000 favorable
b. $5,000 favorable
c. $10,000 favorable
d. $10,000 unfavorable