The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead 3 hours @ $ .80 per hour 3 hours @2.00 per hour Total variable st, $18,000 Total fixed cost, $8,000 The amount of the factory overhead controllable variance is: a. $3,000 favorable. b. $3,000 unfavorable c.$2,000 unfavorable. d. $0