Please answer all 3 if possible and give steps, would be appreciated

Budgeted overhead for Crane Company at normal capacity of 20000 direct labor hours is $6 per hour variable and $4 per hour fixed. In May, $206400 of overhead was incurred in working 21500 hours when 22000 standard hours were allowed The overhead controllable variance is $5600 favorable. $13600 favorable. $13600 unfavorable. $5000 favorable