Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 7,000 computers; Actual: Variable factory overhead $163,000 Fixed factory overhead 65,000 Standard: 7,000 hrs. at $30 210,000 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 $234,000, determine the variable factory overhead controllable variance, Mixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was 56 per hour, Enter a favorable variance as a negative number using a minus wign and an unfavorable variance as a positive number. Variance Amount Favorable/Unfavorable Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variante