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) 3 hours @ $.80 per hour Variable overhead 3 hours @ $2.00 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000. Determine the amount of the factory overhead volume variance, cost variance, and controllable variance