Factory Overhead Cost Variances

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

Actual:	Variable factory overhead	$229,900
	Fixed factory overhead	65,000
Standard:	6,000 hrs. at $46	276,000

If the productive capacity of 100% was 10,000 hours and the factory overhead cost budgeted at the level of 6,000 standard hours was $302,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $6.5 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variance	Amount	Favorable/Unfavorable
Controllable variance	$
Volume variance	$
Total factory overhead cost variance:	$