The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhad and $1.30 for fixed overhead) based on 100% 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: actual variable factory overhead: $360,000fixed factory overhead 104,000standard hours allowed for units produced: 60,000 hourswhat is the amount of the factory overhead controllable variance? options for both are: a) 12,000ub) 12,000fc) 14000ud) 26000u