Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 8,000 computers: Actual: $339,500 Variable factory overhead Fixed factory overhead 81,250 Standard: 8,000 hrs. at $50 400,000 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 $431,250, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $6.25 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