Use this information to answer the question that follow. The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.80 per hour
Variable overhead	3 hours per unit @ $2.00 per hour
Actual Costs
Total variable cost, $18,000
Total fixed cost, $8,000

The total factory overhead cost variance is

a.$2,500 unfavorable

b.$5,000 favorable

c.$5,000 unfavorable

d.$2,000 favorable

Use this information for St. Augustine Corporation to answer the question that follow. St. Augustine Corporation originally budgeted for $360,000 of fixed overhead at 100% of normal production capacity. Production was budgeted to be 12,000 units. The standard hours for production were 5 hours per unit. The variable overhead rate was $3 per hour. Actual fixed overhead was $360,000 and actual variable overhead was $170,000. Actual production was 11,700 units. The variable factory overhead controllable variance is

a.$5,500 favorable

b.$5,500 unfavorable

c.$9,000 favorable

d.$9,000 unfavorable