The standard factory overhead rate is $7.50 per machine hour ($6.20 for variab

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 80000
machine hours. The standard cost and the actual cost of factory overhead for the production of 15000 units during August were as follows:

Actual Variable Factory Overhead: $360000

fixed factory overhead 104000

Standard hours allowed for units produced: 60000 hours

What is the maount of the factory overhead volume variance & what is the amount of the factory overhead controllable variance?

options for both are:

a) 12000U

b) 12000F

c) 14000U

d) 26000U

Please provide explanation with answer