Factory Overhead Variance Corrections

The data related to Shunda Enterprises Inc.$\text{'}$s factory overhead cost for the production of $40,000$ units of product are as follows:

Variable factory overhead controllable variance:

Variance$-$favorable

$$(2,500)$

Fixed factory overhead volume variance:

required.

Variance

Amount

Favorable$/$Unfavorable

Variable Factory Overhead Controllable Variance

Fixed Factory Overhead Volume Variance