The standard overhead rate is $10 per direct labor hour ($8 for variable factory overhead and $2 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 5000 units during May were as follows: Standard: 25,000 hours @ $10 $250,000 Actual: Variable factory overhead 202,500 Fixed factory overhead 60,000 A) What is the amount of the factory overhead volume variance? B) What is the amount of the factory overhead controllable variance?