Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 8,000 computers: If productive capacity of 1005% was 13,000 hours and the total factory overhead cost budqeted at the level of 8,000 standard hour5 was $279,250, determine the variable factory overhead controllabte Wariance, 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 nainus sion and an unfavorable variance as a positive number. The variable toctory overiead controlabie varhance is the difference botnoen ihe achal variable overhead costs ithd the budoeled variable ove ihead for actian procuction the actual units produced