Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 6,000 computers: $167,300 Variable factory overhead Actual: 72,500 Fixed factory overhead 216,000 6,000 hrs. at $36 Standard: If productive capacity of 100% was 10,000 hours and the total factory overhead cost budgeted at the level of 6,000 standard hours was $245,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $7.25 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Favorable/Unfavorable Amount Variance Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variance