Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 6,000 computers: Actual: Variable factory overhead $184,800 62,500 228,000 Fixed factory overhead Standard: 6,000 hrs. at $38 If productive capacity of 100% was 10,000 hours and the factory overhead cost budgeted at the level of 6,000 standard hours was $253,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance fixed factory overhead rate was $6.25 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance a positive number Variance Controllable variance Volume variance Total factory overhead cost variance Amount Favorable/Unfavorable Favorable Unfavorable Unfavorable