Factory Overhead Controllable Variance Bellingham Company produced 6,800 units of product that required 3 standard hours per unit. The standard variable overhead cost per unit is $6.70 per hour. The actual variable factory overhead was $131,620. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using minus sign and an unfavorable variance as a positive number. Favorable Unfavorable Factory Overhead Volume Variance Dvorak Company produced 5,200 units of product that required 4 standard hours per unit. The standard fixed overhead cost per unit is $2.75 per hour at 22,300 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. Favorable Unfavorable Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 8,000 computers: Actual: Variable factory overhead $325,900 Fixed factory overhead 91,000 Standard: 8,000 hrs. at $49 392,000 If productive capacity of 100% was 13,000 hours and the total factory overhead cost budgeted at the level of 8,000 standard hours was $427,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $7 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Amount Favorable/Unfavorable Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variance Favorable Unfavorable