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The Standard Factory Overhead Rate Is $10 Per Direct Labor

question 54

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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% 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: 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% 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:   What is the amount of the factory overhead controllable variance? A)  $10,000 favorable B)  $2,500 unfavorable C)  $10,000 unfavorable D)  $2,500 favorable What is the amount of the factory overhead controllable variance?


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