factory overhead controllable variance

Use this information to answer the questions that follow. The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows Fixed overhead (based on 10,000 hours) 3 hours per unit @ S0.80 per hour 3 hours per unit@$2.00 per hour Variable overhead Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The variable factory overhead controllable variance is o a. $3,000 favorable b $3,000 unfavorable c $2,000 unfavorable od $O