Use this information for St. Augustine Corporation to answer the question that follow:

St. Augustine Corporation originally budged for $360,000 of fixed overhead at 100% of normal production capacity, Production was budged to be 12,000 units. The standard hours for production were 5 hours per unit. The variable overhead rate was $3 per hour. Actual fixed overhead was $360,000 and actual variable overhead was $170,000.. Actual production was 11,700 units.

The variable factory overhead controllable variance is? :

A. $5,500 favorable

B.$9,000 unfavorable

C. $9,000 favorable

D. $5,500 unfavorable