Teague Company Uses a Two-Way Analysis of Overhead Variances $\mathrm{OH}$

Teague Company uses a two-way analysis of overhead variances.Selected data for the March production activity are as follows:
Actual variable $\mathrm{OH}$ incurred                  $\$ 196,000$
Variable $\mathrm{OH}$ rate per $M \mathrm{H}$                       $\$ 6$
StandardMHs allowed                               33,000
Actual $\mathrm{MHs}$                                              $32.000$

Assuming that budgeted fixed overhead costs are equal to actual fixed costs,the controllable variance for March is

A) $2,000 F
B) $4,000 U.
C) $4,000 F
D) $6,000 F