Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 6,000 computers: Actual: Standard: Variable factory overhead Fixed factory overhead 6,000 hrs. at $34 $173,100 42,500 204,000 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 $221,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.25 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Controllable variance Volume variance Total factory overhead cost variance Amount Favorable/Unfavorable Favorable Unfavorable Unfavorable