When Walston Corporation Prepared Its Budget for 2014, It Estimated

When Walston Corporation prepared its budget for 2014, it estimated fixed overhead of $540,000 ($45,000 per month) and variable overhead at $3.00 per unit produced. The company planned to produce 48,000 units during the year at a rate of 4,000 units each month. During April, the company produced 3,800 units and total overhead costs were $59,000. How much is the controllable overhead variance for April?

A) $2,000 unfavorable
B) $2,600 unfavorable
C) $600 favorable
D) $2,250 unfavorable