Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 4,000 computers: Actual: Variable factory overhead Fixed factory overhead $101,900 22,500 120,000 Standard: 4,000 hrs. at $30 If productive capacity of 10096 was 6,000 hours and the factory overhead cost budgeted at the level of 4,000 standard hours was $127,SOO, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $3.75 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