The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) hours per unit 3 hours per unit $0.73 per hour $1.97 per hour Variable overhead Actual Costs Total variable cost, $17,900 Total fixed cost, $7,800 The amount of the variable factory overhead controllable variance is S0 $2,500 favorable $3,125 favorable $3,125 unfavorable