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: The variable factory overhead controllable variance is a. $2,500 unfavorable b. $2,500 favorable c. $10,000 unfavorable d. $10,000 favorable