33.

The standard factory overhead rate is $10 per direct labor hour ($8 for variable factory overhead and $2 for fixed factory overhead) based on 100% of normal capacity of 30,000 direct labor hours. The standard cost and the actual cost of factory overhead for the production of 5,000 units during May were as follows:

Standard:	25,000 hours at $10	$250,000
Actual:	Variable factory overhead	$202,500
	Fixed factory overhead	60,000

What is the amount of the variable factory overhead controllable variance?

a.$2,500 unfavorable

b.$10,000 unfavorable

c.$2,500 favorable

d.$10,000 favorable