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The St. Augustine Corporation originally budgeted for $160,000 of fixed overhead at 100% production capacity. Production was budgeted to be 12,000 units. The standard hours for production were 5 hours per unit. The variable overhead rate was $3 per hour. Actual fixed overhead was $360,000 and actual variable overhead was $170,000. Actual production was 11,934 units. Compute the factory overhead controllable variance. $9,010F $9,010U $5,500F $5,500U The standard costs and actual costs for factory overhead for the manufacture of 2,550 units of actual production are as follows: Standard Costs Fixed overhead (based on 10.000 hours) 3 hours @ $.80 per hour Variable overhead 3 hours @ $3.00 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The amount of the factory overhead volume variance is: $2,000 unfavorable $2,500 unfavorable $1,880 unfavorable $2,040 unfavorable