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Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 3,000 computers: If productive capacity of 100% was 5,000 hours and the factory overhead cost budgeted at the level of 3,000 standard hours was $117,000, determin the variable factory overhead Controllabie variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhyyad rate was $4.5 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a