Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 4,000 computers: Actual: Standard: Variable factory overhead Fixed factory overhead 4,000 hrs. at $44 $149,400 33,000 176,000 If productive capacity of 100% was 6,000 hours and the total factory overhead cost budgeted at the level of 4,000 standard hours was $187,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $5.5 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 Fixed factory overhead volume variance Total factory overhead cost variance