Headers, Inc. has a variable factory overhead rate of $8.00 per direct labor hour and a fixed factory overhead rate of $2.00 per direct labor hour. Actual factory over head totaled $260,500, of which $202,500 was variable factory overhead. The fixed factory overhead rate was based on normal capacity of 30,000 direct labor hours. Each unit is expected to use 5 direct labor hours. This year Headers made 5,000 units.

a. What is the fixed factory overhead volume variance?

b. What is the variable factory overhead controllable variance?

c. What is the direct material price variance if Stringer records this variance at the purchase of the materials?