Factory Overhead Cost Variances

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

Actual:	Variable factory overhead	$106,900
	Fixed factory overhead	36,250
Standard:	3,000 hrs. at $44	132,000

If productive capacity of 100% was 5,000 hours and the total factory overhead cost budgeted at the level of 3,000 standard hours was $146,500, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $7.25 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	$