Factory Overhead Controllable Variance Bellingham Company produced 6,700 units of product that required 5.5 standard hours per unit. The standard variable overhead cost per unit is $3.00 per hour. The actual variable factory overhead was $112,650. 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 4,900 units of product that required 5.5 standard hours per unit. The standard fixed overhead cost per unit is $2.00 per hour at 24,250 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. $