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 hoursS.80 per hour Variable overhead 3 hours @$2.00 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 10. The amount of the factory overhead controllable variance is a. $3,000 favorable b. $0 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. $0 d. $5,000 unfavorable 11