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 per unit @ $0.80 per hour Variable overhead 3 hours per unit @ $2.00 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The amount of the variable factory overhead controllable variance is 1) so 2) $3,000 unfavorable 3) $3,000 favorable 4) $2,000 unfavorable