Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 3,000 computers: Actual: Variable factory overhead $246,400 Fixed factory overhead 68,250 Standard: 8,000 hrs, at sa 296,000 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 $322,250, determine the variable factory overhead Controllable Variance, fed factory overhead volume variance, and total factory overhead cost varlance. The fixed factory overhead rate was $5.25 per hour. Enter a favorable variance as a negative number using a minussion and an unfavorable variance as a positive number Amount Favorable/Unfavorable Variance Controllable variance Volume variance Total factory overhead cost variance