Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of $6,000$ computers:

Actual: Variable factory overhead

$$234,300$

Fixed factory overhead

$57,500$

Standard: $6,000$ hrs$.$ at $$46\mathrm{.}00$

$276,000$

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 $$299,000,$ determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $$5\mathrm{.}75$ per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

$\backslash$table$[[$Variance$,$Amount$],[$Controllable variance,$