Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 3,000 computers: Actual: $87,300 25,000 105,000 Variable factory overhead Fixed factory overhead Standard 3,000 hrs. at $35 If productive capacity of 100% was 5,000 hours and the total factory overhead cost budgeted at the level of 3,000 standard hours was $115,000, 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 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Controllable variance Volume variance Amount Favorable/Unfavorable Total factory overhead cost variance