Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of 7,000 computers:

Actual:	Variable factory overhead	$213,900
	Fixed factory overhead	49,500
Standard:	7,000 hrs. at $36	252,000

If productive capacity of 100% was 11,000 hours and the factory overhead cost budgeted at the level of 7,000 standard hours was $270,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.5 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
Controllable variance	$
Volume variance	$
Total factory overhead cost variance:	$