Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of $8,000$ computers:

Actual: Variable factory overhead $$306,500$

Fixed factory overhead $84,500$

Standard: $8,000$ hrs$.$ at $$46368,000$

If productive capacity of $100\%$ was $13,000$ hours and the factory overhead cost budgeted at the level of $8,000$ standard hours was $$400,500,$ determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $$6\mathrm{.}5$ per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.