9.  The standard factory overhead rate is $10 per direct lab…

9.  The standard factory overhead rate is $10 per direct labor hour ($8 for variable factory overhead and $2 for fixed factory overhead) based on 100% of normal capacity of 30,000 direct labor hours. The standard cost and the actual cost of factory overhead for the production of 5,000 units during May were as follows:   Line Item Description Amount Standard:   25,000 hours at $10 $250,000 Actual:  Variable factory overhead $202,500 Fixed factory overhead 60,000   The variable factory overhead controllable variance is