Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 3,000 computers: Actual: Variable factory overhead $80,000 Fixed factory overhead 22,500 Standard: 3,000 hrs. at $32 95,000 If productive capacity of 100% was 5,000 hours and the total factory overhead cost budgeted at the level of 3,000 standard hours was $105,000, determine the variable factory overhead Controllable Variance, fed factory overhead volume variance, and total factory overhead cont variance. The fixed factory overhead rate was $4,5 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Amount Favorable/Unfavorable Controllable variance Variance Volume variance Favorable Unfavorable Total factory overhead cost variance