The standard costs and actual costs for direct materials, direct labor, and factory overhead for the manufacture of 2,500 units of product are as follows: estandard Costs aActual Costs Factory overhead (100% capacity - 10,000 hrs.): Variable cost e. $2 per hour Total variable cost, $18,000 Fixed cost $.80 per hour Total fixed cost, $8,000 The amount of the factory overhead controllable variance is: A. $2,000 unfavorable B. $3,000 favorable c. $3,000 unfavorable D. $o