262,000 90,000 factory overhead Cost variance actual: variable factory over head fixed factory ale nead Standard: 19,000 hrs. At $25 350,000 the following data relate to factory Overhead cost for the computers Production Of 10,000 If Productivity capacity of 100% was 15,000 hr and the total factory overhead cost Budgeted at the level of 14,000 Standard hours was $ 356,000. Determine the variable fachon overhead contyollable variance, fixed factory overhead Volume variance, and total factory Overhead Cost variance. The fixed factory overhead rate was $6.00 per hr. Controllable variance Volume variance total factory overhead cost variance