8 Factory overhead is applied at a rate of $9 per labor hour, of which $6 is variable. The actual variable factory overhead is $32,000. In the current period, 2,500 units are produced at a standard time of 2 labor hours per unit. These units require 5,500 actual labor hours. What is the controllable variance? O $2,000 favorable $1,000 unfavorable $1,000 favorable 0.5 pts $2,000 unfavorable