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:
- Standard: 25,000 hours at $10 $250,000
- Actual: Variable factory overhead $202,500
- Fixed factory overhead $60,000
What is the amount of the factory overhead volume and factory overhead controllable variance?