factory overhead cost variance actual: variable factory overhead fixed factory over nead Standard: 19,000 hrs. At $25 262,000 90,000 350,000 the following data relate to factory overhead cost for the Production Of 10.000 computers IF Productivity capacity of 100% was 15,000 hr and the total factory overhead cost Budgeted at the level of 14,000 Standard hours was $ 356,000. Determine the variable factory overhead controllable variance, fixed factory overhead Volume variance, and total factory Overhead Cost variance. the fixed factory overhead rate was $6.00 per hr. Controllable variance Volume variance total factory overhead cost variance vanable OH rate flted OH rate Hours