The standard factory overhead rate is $10 per direct labor hour ( $8 for variable factory overhead and $2 for fixed factory overhead) based on 100% capacity of 30,000 direct labor hours. The standard cost and the actual cost of factory overhead for the production of 5,000 units during May were as follows: What is the amount of the factory overhead controllable variance? $10,000 Unfavorable $2,500 Unfavorable $10,000 Favorable $2,500 Favorable