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Factory Overhead Variance Corrections The data related to Shunda Enterprises Inc.'s factory overhead cost for the production of 60,000 units of product are as follows: Actual: Variable factory overhead Fixed factory overhead Standard: 91,000 hrs. at $6.00 ($3.50 for variable factory overhead) $315,300 226,000 546,000 Productive capacity at 100% of normal was 89,900 hours, and the factory overhead cost budgeted at the level of 91,000 standard hours was $542,700. Based on these data, the chief cost accountant prepared the following variance analysis: Variable factory overhead controllable variance: Actual variable factory overhead cost incurred $315,300 Budgeted variable factory overhead for 91,000 hours (318,500) Variancefavorable Fixed factory overhead volume variance: Normal productive capacity at 100% Standard for amount produced Productive capacity not used Standard variable factory overhead rate Varianceunfavorable Total factory overhead cost varianceunfavorable 89,900 hrs. (91,000) 1,100 hrs. x $6.00 6,600 $3,400 Compute the following to assist you in identifying the errors in the factory overhead cost variance analysis. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your interim computations to the nearest cent, if required. Variance Variable Factory Overhead Controllable Variance Fixed Factory Overhead Volume Variance Total Factory Overhead Cost Variance Arnount Favorable/Unfavorable Factory Overhead Variance Corrections The data related to Shunda Enterprises Inc.'s factory overhead cost for the production of 60,000 units of product are as follows: Actual: Variable factory overhead Fixed factory overhead Standard: 91,000 hrs. at $6.00 ($3.50 for variable factory overhead) $315,300 226,000 546,000 Productive capacity at 100% of normal was 89,900 hours, and the factory overhead cost budgeted at the level of 91,000 standard hours was $542,700. Based on these data, the chief cost accountant prepared the following variance analysis: Variable factory overhead controllable variance: Actual variable factory overhead cost incurred $315,300 Budgeted variable factory overhead for 91,000 hours (318,500) Variancefavorable Fixed factory overhead volume variance: Normal productive capacity at 100% Standard for amount produced Productive capacity not used Standard variable factory overhead rate Varianceunfavorable Total factory overhead cost varianceunfavorable 89,900 hrs. (91,000) 1,100 hrs. x $6.00 6,600 $3,400 Compute the following to assist you in identifying the errors in the factory overhead cost variance analysis. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your interim computations to the nearest cent, if required. Variance Variable Factory Overhead Controllable Variance Fixed Factory Overhead Volume Variance Total Factory Overhead Cost Variance Arnount Favorable/Unfavorable