The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follow: Fixed overhead ( based on 10,000) Standard costs: 3 hours per unit @$0.80 per hour, 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 is: