Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of 4,000 computers:

Line Item Description	Amount
Actual: Variable factory overhead	$77,600
Fixed factory overhead	24,000
Standard: 4,000 hrs. at $24.00	96,000

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 $104,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.00 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	$fill in the blank 1	FavorableUnfavorable
Volume variance	$fill in the blank 3	FavorableUnfavorable
Total factory overhead cost variance	$fill in the blank 5	FavorableUnfavorable