Haley Fans Manufactures and Distributes Circulators Budgeted Factory Overhead Was $32,000

Multiple Choice

Haley Fans manufactures and distributes circulators. The standard and actual costs for the manufacture of circulators follows:
$$\begin{array} { | l | l | } \hline { \text { Standard Costs } } & \text { Actual Costs } \\\hline \text { Variable cost, \$24 per unit } & \text { Total variable cost, } \$ 12,300 \\\hline \text { Fixed cost } \$ 40 \text { per unit } & \text { Total fixed cosh } \$ 19,250 \\\hline\end{array}$$
Budgeted factory overhead was $32,000. Overhead applied is based on the number of circulator units produced. The company estimated that 500 circulators would be produced, however only 480 were produced. How much is Haley's controllable overhead variance?

A) $800 unfavorable
B) $830 favorable
C) $450 favorable
D) $30 unfavorable