The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhead and $1.30 for fixed factory overhead) based on 100% of normal capacity of 80,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 15,000 units during August were as follows: 
-The variable factory overhead controllable variance is
Definitions:
Modern Manufacturing Environment
Refers to the current state of manufacturing characterized by advanced technologies, lean production methods, and increased emphasis on sustainability.
Highly Automated System
A system incorporating advanced technologies to minimize human intervention in its operations.
Step-Down Method
A cost allocation method used in accounting to allocate indirect costs to different departments or products sequentially.
Allocate Total Support
The process of assigning the full amount of indirect costs or overheads to specific activities, departments, or products.
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