The variable factory overhead controllable variance is a. 50 b. $1,636 favorable c. \$1,636 unfavorable d. $1,309 favorable

The standard costs and actual costs for factory Overhead for the manufacture Of 2,800units of actual production are as follows: Standard Costs Fixed Overhead (based on 10,000 hours) 3 hours per unit at $0.79 per hour Variable Overhead Total variable cost, $18,100 Total fixed cost, $8,000 3 hours per unit at $1.96 per hour The variable factory Overhead controllable variance is S I .636 unfavonble Sl.309 favorable