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Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 5,000 computers: Actual: Variable factory overhead $212,200 Fixed factory overhead 58,000 Standard: 5,000 hrs. at $51 255,000 If productive capacity of 100% was 8,000 hours and the total factory overhead cost budgeted at the level of 5,000 standard hours was $276,750, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $7.25 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Amount Favorable/Unfavorable Variable factory overhead controllable variance $ Fixed factory overhead volume variance Total factory overhead cost variance $ Flexible Overhead Budget Leno Manufacturing Company prepared the following factory overhead cost budget for the Press Department for October of the current year, during which it expected to require 16,000 hours of productive capacity in the department: Variable overhead cost: Indirect factory labor $129,600 Power and light 5,440 Indirect materials 46,400 Total variable overhead cost $181,440 Fixed overhead cost: Supervisory salaries $63,500 Depreciation of plant and equipment 39,920 Insurance and property taxes 25,400 Total fixed overhead cost 128,820 Total factory overhead cost $310,260 Assuming that the estimated costs for November are the same as for October, prepare a flexible factory overhead cost budget for the Press Department for November for 14,000, 16,000, and 18,000 hours of production. Round your interim computations to the nearest cent, if required. Enter all amounts as positive numbers. Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended November 30 Direct labor hours 14,000 16,000 18,000 Variable overhead cost: Indirect factory labor $ Power and light Indirect materials Total variable factory overhead $ Fixed factory overhead cost: Supervisory salaries $ Depreciation of plant and equipment Insurance and property taxes Total fixed factory overhead $ Total factory overhead cost $