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: standard: 25,000 hours at $10 $250,000actual: variable factory overhead$202,500fixed factory overhead 60,000what is the amount of the fixed factory overhead volume variance