Actual: Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 5,000 computers: Variable factory overhead $186,700 Fixed factory overhead 44,000 Standard: 5,000 hrs, at $44 220,000 If productive capacity of 100% was 8,000 hours and the total factory overhead cost budgeted at the level of 5,000 standard hours was $236,500, determine the variable factory overhead Controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $5.5 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Favorable/Unfavorable Controllable variance Favorable Volume variance Total factory overhead cost variance tavorable Variance Amount Unfavorable