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: Standard: 25,000 hours at $10 Actual: $250,000 Variable factory overhead Fixed factory overhead $202,500 60,000 What is the amount of the factory overhead controllable variance? a. $10,000 favorable b. $2,500 unfavorable c. $10,000 unfavorable d. $2,500 favorable