Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 3,000 computers Actual: Variable factory overhead 569,800 Fixed factory overhead 20,000 Standard: 3,000 hrs. at $28 84,000 If productive capacity of 100% was 5,000 hours and the total factory overhead cost budgeted at the level of 3,000 standard hours was 592,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4 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