Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 8,000 computers: Actual: $213,400 Variable factory overhead Fixed factory overhead 8,000 hrs. at $32 58,500 256,000 Standard: 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 $278,500, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.5 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 Favorable Variable factory overhead controllable variance Fixed factory overhead volume variance Unfavorable Total factory overhead cost variance Unfavorable