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% of normal 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: Standard: 25,000 hours at $10 $250,000 Actual: Variable factory overhead $202,500 Fixed factory overhead 60,000 The xed factory overhead volume variance is X a. $12,500uufavorable Ob. $10,000 favomble 0:, $10,000 unfavorable 0 :1. $12,500 favomble 3