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Factory Overhead Controllable Variance Bellingham Company produced 2,900 units of product that required 8 standard hours per unit. The standard variable overhead cost per unit is $3.70 per hour. The actual variable factory overhead was $88,590. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Factory Overhead Volume Variance Dvorak Company produced 1,300 units of product that required 2 standard hours per unit. The standard fixed overhead cost per unit is $2.15 per hour at 2,800 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter favorable variance as a negative number using minus sign and an unfavorable variance as a positive number