Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of 6,000 computers:

Actual:	Variable factory overhead	$170,200
	Fixed factory overhead	57,500
Standard:	6,000 hrs. at $35	210,000

If productive capacity of 100% was 10,000 hours and the total factory overhead cost budgeted at the level of 6,000 standard hours was $233,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $5.75 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