Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 4,000 computers: Actual: Variable factory overhead $97,000 Fixed factory overhead Standard: 4,000 hrs. at $30 30,000 120,000 If productive capacity of 100% was 6,000 hours and the factory overhead cost budgeted at the level of 4,000 standard hours was $130,000, 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 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 Amount Favorable/Unfavorable Sfill in the blank 1 Favorable Sfill in the blank 3 Unfavorable Total factory overhead cost variance: $fill in the blank 5 Unfavorable