Direct Materials and Direct Labor, Variance Analysis; Factory Overhead Cost Variance Analysis Route 66 Tire Co. manufactures automobile tires. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 10,000 tires were as follows: Standard Costs Actual Costs Direct materials 85,000 lbs. at $6.25 83,800 lbs. at $6.17 Direct labor 4,000 hrs. at $20.80 4,450 hrs. at $21.00 Factory overhead Rates per direct labor hr., based on 100% of normal capacity of 5,000 direct labor hrs. Variable cost, $2.90 Fixed cost, $11.40 $11,375 variable cost $57,000 fixed cost c. Determine variable factory overhead controllable variance, the fixed factory overhead volume variance, and total factory overhead cost variance. Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount. Variable factory overhead controllable variance X Unfavorable X Fixed factory overhead volume variance Unfavorable Total factory overhead cost variance Unfavorable