Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 5,000 computers: Actual: Variable factory overhead $107,900 Fixed factory overhead 30,000 Standard: 130,000 5,000 hrs. at $26 If productive capacity of 100% was 8,000 hours and the total factory overhead cost budgeted at the level of 5,000 standard hours was $141,250, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $3.75 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Favorable/Unfavorable Amount $ Variable factory overhead controllable variance Fixed factory overhead volume variance $ Total factory overhead cost variance