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Ivanhoe Mariufacturing Co's operates 3 profit centers. The dothing center's static budget at 6500 units of production includes $32500 for direct labor, $6500 for direct materials, $13000 for variable factory overhead, and controllable fived costs of $25400. Actual activity was 6250 units with actual costs of $31810 for direct labor, $12375 for variable factory overhead, contrallable fixed costs of $25700, and $6560 for direct materials. All units produced were budgeted to be sold for $16 each. Actual sales totaled $101240. What variance will appear on the performance report for controllable margin? $755F$1045U.$195F$1345F