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.

1. Determine the amount of the factory overhead volume variance:

a) $2,000 favorable

b) $2,000 unfavorable

c) $2,500 unfavorable

d) 0

2. The maount of the total factory overhead cost variance is:

a) $2,000 favorable

b) $5,000 unfavorable

c) 0

d) $2,500 unfavorable

3. The amount of the facotry overhead controllable variance is:

a) $2,000 U

b) $3,000 F

c) $3,000 unfavorable

d) 0