Factory Overhead Controllable Variance Bellingham Company produced 5,500 units of product that required 4 standard hours per unit. The standard variable overhead cost per unit is $5.90 per hour. The actual variable factory overhead was $134,080. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Factory Overhead Volume Variance Dvorak Company produced 1,900 units of product that required 5 standard hours per unit. The standard fixed overhead cost per unit is $2.80 per hour at 10,100 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number