The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhead and $ 1.30 for fixed factory overhead) based on 100% capacity of 80,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 15,000 units during August were as follows: Actual: Variable factory overhead Fixed factory overhead $360,000 104,000 450,000 Standard hours allowed for units produced: 60,000 hours at $7.50 38. What s he amount of he actory overhead olume variane? What is the amount of the factory overhead controllable variance? 39