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 hours at 100% of normal capacity	30,000
Standard hours for actual production	25,000
Standard total FOH cost (25,000 hours $10 per hour)	$250,000
Actual Variable FOH costs	$202,500
Actual Fixed FOH costs	$60,000

Required:

1. Calculate Variable FOH Controllable variance.
2. Calculate Fixed FOH Volume variance.
3. Calculate the total FOH variance.