Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 4,000 computers: Actual: Vanable factory overhead $71,800 Fixed factory overhead 27,000 Standard: 4,000 hrs. at $23 92,000 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 $101,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume anance, and total factory overhead cost variance. The foxed factory overhead rate was 54.5 per hour. Entero 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 vanance