Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of 3,000 computers:

Actual:	Variable factory overhead	$117,100
	Fixed factory overhead	28,750
Standard:	3,000 hrs. at $46	138,000

If productive capacity of 100% was 5,000 hours and the factory overhead cost budgeted at the level of 3,000 standard hours was $149,500, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $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
Controllable variance	$_________
Volume variance	$_________
Total factory overhead cost variance:	$__________