actory Overhead Cost Variances

The following data relate to factory overhead cost for the production of 4,000 computers:

Actual:	Variable factory overhead	$108,600
	Fixed factory overhead	42,000
Standard:	4,000 hrs. at $35.00	140,000

If productive capacity of 100% was 6,000 hours and the factory overhead cost budgeted at the level of 4,000 standard hours was $154,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $7.00 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
Controllable variance	$	SelectFavorableUnfavorableItem 2
Volume variance	$	SelectFavorableUnfavorableItem 4
Total factory overhead cost variance:	$	SelectFavorableUnfavorable Item 6