Factory overhead cost variances

The following data relate to factory overhead cost for the production of $7,000$ computers:

Actual: Variable factory overhead $$169,800$

Fixed factory overhead $55,000$

Standard: $7,000$ hrs$.$ at $$30\mathrm{.}00,210,000$

If productive capacity of $100\%$ was $11,000$ hours and the total factory overhead cost budgeted at the level of $7,000$ standard hours was $$230,000,$ determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $$5\mathrm{.}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

$\backslash$table$[[$Controllable variance,$$,$ Favorabfe$],[$Volume variance,$$,$ Unfavorable$],[$Total factory overhead cost variance $$,$ Unfavorable,$]]$

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The variable factory overhead controllable variance is the difference between the actual variable overhead costs and the budgeted variable overhead for actual production.

The fixed factory overhead volume variance is the difference between the budgeted fixed overhead at $100\%$ of normal capacity and the standard fixed overhead for the actual units produced