Claymore Corp. has the following information about its standards and production activity for September. The controllable variance is:

Actual total factory overhead incurred $29,190
Standard factory overhead:
Variable overhead $6.70 per unit produced
Fixed overhead
($9500/3800 estimated units to be produced) $2.50 per unit
Actual units produced 2700 units

A. $2750U
B. $2750F
C. $1600F
D. $4350U
E. $1600U