Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 2,000 computers: Actual: Variable factory everhead Fixed factory overhead Standard 3.000 hrs. at $30 $76,400 18.750 90,000 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 $97,500, determine the variable factory overhead controllable variance, fed factory overhead volume variance, and total factory overhead cost varlance. The fixed factory overhead rate was $3.75 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Variance Variable factory overhead controllable variance Amount Favorable/Unfavorable Fed factory overhead volume vanance Tutal factory overhead cost variance