3: (4 Points) Gummy Worms budgeted $400,000 for fixed factory overhead, which was 100% of capacity. We budgeted production at 10,000 units, also at 100% capacity. At standard, we estimate needed 5 direct labor hours/unit. The variable overhead rate budgeted was $6/ hour. Actual fixed overhead was $400,000 and actual variable overhead was $200,000. Actual production was 10,500 units. The variable factory overhead controllable variance is: (Make sure to note if the variance is favorable or unfavorable): *This one is just like your multiple choice questions!