Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 3,000 computers: Actual: Variable factory overhead Fixed factory overhead $53,800 22,500 69,000 Standard: 3,000 hrs. at $23.00 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 $78,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.50 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Controllable variance Favorable/Unfavorable Favorable Amount $ Volume variance $ 9,000 Total factory overhead cost variance Unfavorable Unfavorable