Exercise 8-15 Calculating Factory Overhead The standard capacity of a factory is 8,000 units per month. Cost and production data follow: Calculate the amount of factory overhead allowed for the actual volume of production each month and the variance between budgeted and actual overhead for each month. Use " F and " U " to designate favorable and unfavorable variances. If an amount is zero, enter " 0 " and use " N/A " if the variance is zero. Enter all amounts as positive numbers