Garcia Company produces hockey helmets. The standard cost for each helmet is as follows: Per Helmet Direct material 5.0 lbs at $4.00/lb. $20.00 Direct labor 2.0 hrs @ $16.00/hr. $32.00 Overhead $10.00 During November, 2,000 helmets were produced. 10,600 lbs. of material were purchased and used during November, at a total cost of $44,520. Labor worked 3,870 hours at an hourly rate of $15.80. Actual overhead was $21,900. The overhead cost of $10.00 per helmet was determined using an estimated monthly fixed overhead of $13,200 and an is $4.00. What is the overhead controllable variance? $2,000 unfavorable $2,000 favorable $700 unfavorable $1,900 unfavorable