Paramount Pictures finished compiling the financial data on their Comedy Division, which just released the 2017 instant-classic Daddy's Home 2. The financial data can be seen below: Note: Corporate depreciation is considered a non-controllable cost for the Comedy Division Budget Actual Sales Revenue $165,000,000 $180,000,000 Marketing Expenses 20,000,000 15,000,000 (Variable) Travel Expenses 13,000,000 11,000,000 (Variable) Overhead Expenses 25,000,000 22,000,000 (Fixed) Labor Expenses 15,000,000 13,000,000 (Fixed Corporate Depreciation 6,000,000 8,000,000 (Fixed) Net Income 86,000,000 111,000,000 Calculate the variance in controllable margin for the Comedy Division: O $27,000,000 Favorable O $25,000,000 Favorable $23,000,000 Favorable $23,000,000 Unfavorable None of the above