$325,900 78,000 384.000 Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 8,000 computers: Actual: Variable factory overhead Fixed factory overhead Standard: 8,000 hrs. at $48 It productive capacity of 100% was 13,000 hours and the total factory overhead cost budgeted at the level of 8,000 standard hours was $414,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $6 per hour. Enter a favorable variance as a negative number using a minussion and an unfavorable variance as a positive number Variance Amount Favorable/Unfavorable Controllable variance Volume variance Total factory overhead cost variance