Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of $5,000$ computers:

Actual: Variable factory overhead $$145,500$

Fixed factory overhead $48,000$

Standard: $5,000$ hrs$.$ at $$36180,000$

If productive capacity of $100\%$ was $8,000$ hours and the factory overhead cost budgeted at the level of $5,000$ standard hours was $$198,000,$ determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $$6$ 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 $1$

Favorable

Volume variance $fill in the blank $3$

Unfavorable

Total factory overhead cost variance: