After making the entries to record its actual and applied variable factory overhead, the Factory overhead T-acco Industries, Inc. looks Like this: Factory overhead 4,500 4,605 Which entry should be made to record the variable factory overhead controllable variance in a separate T-acco Factory overhead Factory overhead Factory overhead 105 105 4,605 Varlable overhead controllable varlance Varlable overhead controllable varlance Varlable overhead controllable varlance 105 105 4,605