at the beginning of September was as follows: computations to the nearest cent, if required. a. Variable factory overhead controllable variance: b. Fixed factory overhead volume variance: \$ Feedback Check My Work The variable factory overhead controllable variance is the difference between the actual variable overhead costs and the budgeted variable overhead for actual production. The fixed factory overhead volume variance is the difference between the budgeted fixed overhead at 100% of normal capacity and the standard fixed overhead for the actual units produced