2. Goodyear Tire Co. manufactures automobile tires. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 4,160 tires were as follow: nda 100,000 lbs. at $6.40 5 hrs. per unit at $15.75 2.000 hrs. at $15.40 Rates per direct labor hr., based on 100% of normal capacity of 2,000 direct labor hrs.: lbs a s6.50 Direct materials Direct labor 101,000 lbs. at $6.50 Factory Overhead Variable cost, $4.00 Fixed cost, $6.00 $8,200 variable cost $12,000 fixed cost Compute and correctly label the following (15 pts): Variable Factory Overhead Controllable Variance b. Fixed factory overhead volume variance Total factory overhead cost variance a. c