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) Variable overhead 3 hours@$.80 per hour 3 hours a $2.00 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The amount of the factory overhead controllable variance is: a. $3,000 favorable b. $O c. $2,000 unfavorable d. $3,000 unfavorable The amount of the total factory overhead cost variance is: a. $2,500 unfavorable b. $2,000 favorable c. So d. $5,000 unfavorable 10. i I 2. Division X reported income from operations of $975,000 and total service department charges of $57: Therefore