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 Total variable cost, $18,000 Total fixed cost, $8,000 The amount of the total factory overhead cost variance is: a. $2,000 favorable b. $5,000 unfavorable c. $2,500 unfavorable d. $0 19. 20. The amount of the factory overhead controllable variance is: S2,000 unfavorable $3,000 favorable d. $3,000 unfavorable 21. The amount of the factory overhead volume variance is: a. $2,000 favorable b. $2,000 unfavorable c. $2,500 unfavorable d. SO